The A-class taxpayers, the tax authorities shall be given the following are encouraged, in addition to the projects, project check and Tax Assistance inspection, two years can be exempt from tax examination; authentication certificate of tax registration, the tax inspection to take immediate measures for, competent tax authorities received accept tax related data, on the spot for the for relevant formalities; relaxing invoice receiving and purchasing limited; in line with the export rebate (Exemption) of tax provisions of the premise and simplified export tax refund (Exemption) reporting procedures.
The B class taxpayers, the competent tax authorities except for tax registration, account books and documents management, tax declaration, tax collection, tax back exemption, tax inspection, administrative penalty and routine tax collection outside, the focus is to strengthen daily tax related policy guidance, publicity and other tax service work, to help improve its financial and accounting management, improve the level of the tax law, improve the ratepaying credit grade.
The C class taxpayers, tax authorities, take legal measures to strengthen management: severely punish illegal acts related to responsibility and ordered deadline for correction; included in the annual inspection plan is the focus of the inspection object; of verification, inspection and other information submitted to the strict examine and verify, and according to the need for on-site review; invoice supply the implementation of collection (inspection) the old for the new, strictly limited supply etc. way; VAT implementation of invoices and tax deduction after comparison; taxpayers to declare for export goods back (free) tax, strict examination and approval.
The D class taxpayers, tax authorities in addition to taking of C class taxpayers regulatory measures, will be listed as a key monitoring objects, in accordance with the provisions of the tax laws and administrative regulations confiscated the invoice or stop selling invoices to; in accordance with the provisions of the tax laws and administrative regulations to stop the export back (Exemption) of tax right.
The tax authorities by of different credit rating taxpayer classification management, improve the taxpayer tax compliance degree, and tax credit rating results into the social credit evaluation system, improve the credit level of society as a whole.