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Shenzhen'S New Deal: This Policy Covers All VAT Taxpayers.

2017/3/19 14:02:00 17

ShenzhenCompany RegistrationTax Payment

From March 1st, the tax department will abolish the certification of value-added tax invoices for all class a taxpayers nationwide.

In the future, the right time will be chosen to cover all VAT taxpayers.

The invoice carries the basic information of business activities, and it has always been a difficult point in the reform of tax collection and management system in China.

Invoice authentication means identifying and confirming the data contained in the VAT invoice through the invoice prevention and control system.

In 2015 alone, there were more than 800 million national certification VAT invoices, and the certification of invoices has become one of the most important tasks of the tax authorities at the grass-roots level. Taxpayers have to spend a lot of time and energy on the invoice authentication from the Inland Revenue Department.

However, now, with the full implementation of the value-added tax invoice management system newly developed by the tax authorities in China, the past cumbersome process requires only a few clicks of the taxpayer before the computer.

The full implementation of the reform of invoice authentication will greatly reduce the intensity of the work of taxpayers and tax officials.

According to Lin Feng, deputy director general of the State Administration of Taxation, freight labor division, the taxpayers who choose to pay tax credit class A should be selected first. Taxpayers who have higher tax credit rating can enjoy this convenient policy.

In the future, the right time will be chosen to cover all VAT taxpayers.

With the implementation of the certification of A-level taxpayers abolition of the value-added tax invoice, the gold content of the A-level taxpayers is getting higher and higher. So what are the conditions for the enterprises to apply for the assessment of class a tax credit? What are the indicators of the tax authorities? What is the index of the tax authorities? How much is the tax credit grade according to what standard? The tax credit level is set at A, B, C and D level Four.

Class a tax credit is above 90 points of the annual evaluation index; B grade tax credit is the annual evaluation score above 70 points or less than 90 points; grade C tax credit is the annual evaluation score of 40 points or less than 70 points; grade D tax credit is the annual evaluation index score less than 40 points or direct determination level.

A kind of

According to what information does the Inland Revenue Department evaluate the tax credit of enterprises? The tax credit information is divided into three parts: one is the historical information of taxpayer's credit, the other is the internal information of Taxation, and the three is external information. Two

A kind of

The historical information of taxpayers' credit includes the basic information of taxpayers, the tax credit record before the year, and the excellent credit records and bad credit records assessed by relevant departments.

Basic information is taxpayers.

tax registration

Information, business information and special set of personnel information.

The excellent credit records and bad credit records of relevant departments mainly refer to the taxpayer's best records and the worst credit records from quality inspection, environmental protection, industry and commerce, banking, customs and other departments.

At present, this part of the information is only recorded not to participate in the evaluation.

Chinese style

The internal information of tax includes regular and non recurrent information.

Regular index information includes tax declaration information, tax (fee) payment information, invoice and tax control device information, registration and accounting information, and non recurrent indicators information including tax assessment, tax audit, anti tax investigation information and tax audit information.

The information is refined into 95 evaluation indicators.

To be careful

External information includes external reference information and external evaluation information.

External reference information includes excellent credit records and bad credit records that are evaluated by relevant departments in the year. External evaluation information refers to the information that affects the taxpayer's credit evaluation from the relevant departments.

At present, the number of taxpayers' bank accounts is larger than that of taxpayers, such as the number of taxpayers providing tax authorities, the number of customs declarations less than the value added tax deduction, and other 4 indicators.

Chinese style

Class A

Taxpayer

有什么激励措施?税人,税务机关予以下列激励措施:一是A级信用企业可单次领取3个月的增值税发票用量,需要调整增值税发票用量时即时办理;二是普通发票按需领用;三是连续3年被评为A级信用级别的纳税人,还可以由税务机关提供绿色通道或专门人员帮助办理涉税事项;四是对于A级纳税人,国、地税机关相互认可,在京津冀、长江经济带还可享受本地A级纳税人同等税收待遇;五是在企业所得税征管中给予更多便利,方便办理涉税事宜和简化审批手续;六是纳税信用级别为A、B级的,可以被评定为出口退(免)税管理一类企业,从而享受在国家下达的出口退税计划内,优先安排办理出口退税;七是纳税信用为A、B级且属于海关管理的B类以上企业,适用启运港退税政策等八是税务机关与银行部门在全国推出“征信互认银税互动”项目,向守信企业优先提供无抵押信用贷款或

Is there any requirement for a grade a taxpayer to assess the amount of tax on other financial products?

A grade taxpayer can be exempt from tax inspection. The enterprise is rated a grade credit level, and it does not mean that it can not be inspected.

Because tax inspection is an important means for tax authorities to inspect taxpayers' compliance with tax according to law. According to the regulation of tax credit management (Trial Implementation) (state tax administration Announcement No. fortieth of 2014), a class taxpayers are not exempt from tax inspection, and tax inspection information is an important part of tax credit information, and as a non recurrent index, it is included in credit evaluation.

Finally, Xiaobian also reminds us that recently, the State Administration of Taxation issued the "notice on improving tax credit management matters" (State Taxation Administration Announcement No. ninth in 2016). The contents of the dynamic adjustment and notice reminder in the "tax credit management measures (Trial Implementation)" (the State Administration of Taxation announcement No. fortieth in 2014) have been perfected, and the deduction standard of some evaluation indicators in the "tax credit evaluation indicators and evaluation methods (Trial Implementation)" (State Administration of Taxation announcement 2014 No. forty-eighth) has been optimized and adjusted. In order to raise the "gold content" of the taxpayers of a class, the notice has raised the points of tax assessment, tax audit, anti tax avoidance investigation and tax inspection.

The announcement of the State Administration of Taxation on 2016 No. ninth is clear, and the competent tax authorities shall carry out dynamic adjustment of the tax credit level on a monthly basis.

It also provides taxpayers with self query service to dynamically adjust information.

After the tax authorities have completed the dynamic adjustment work, the dynamic adjustment will be reported to the provincial tax authorities for the record within 5 working days of the beginning of the month, and a notice on the change of class a taxpayers will be issued.

The provincial tax authorities accordingly update the tax website.

Tax credit evaluation information

In the first ten days of each month, the change of class a taxpayers will be submitted to the General Administration of taxation.

For more information, please pay attention to the world clothing shoes and hats net report.


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