The tax credit rating ranked from highest to lowest is A-B-M-C-D. What
are the effects , if get the lowest D tax credit rating?
The Grade D shall be continued for 2 years,
and the tax credit shall not be evaluated as grade A in the third year. The other
main impacts are as follows if fall in grade D:
1. Affiliated companies: the other
companies set by the directly responsible personnel(s) of the Grad D company is
directly given them tax credit with grade D.
2. Invoice supply by tax office: VAT
special invoice and Non-special VAT invoice supply is strictly limited supply.
3. Export tax rebate: affect the export tax
rebate;
4. Tax monitoring: tax office will
strengthen the tax assessment of such companies and strictly review the various
materials submitted by such companies; Also, they will be included in the key
monitoring companies of the tax system.
6. Qualification and license: The results
of tax credit evaluation will be reported to the relevant departments, which
will have an impact on Grade D’ operation, such as high-tech qualification
application.
Please contact us with any enquiries
wcx@ruanyinchina.com
www.ruanyinchina.com
+86 021 6049 2821
+86 189 1629 8482
![](/admin_ry/bj/attached/image/20240314/20240314164348154815.png)