On June 5, 2015, a meeting for granting the banner of "Taxpayer with A Class Credit" for Shiqi District, Western District, East District and Wuguishan District, was held by the Zhongshan City National Taxation Bureau and the Municipal Local Taxation Bureau.Zhongshan SIRUI Photographic Equipment Industry Co., Ltd. and a total of 118 companies,wasratedanA Class Tax Credit Taxpayer, and was given a "Taxpayer with A Class Credit" plaque.
According to reports, the 118 companies were granted the honored title of "Taxpayer with A Class Credit of 2014" in the districts finally, wereevaluated and approved by the City National Taxation Bureau and the Municipal Local Taxation Bureau, and put on record by the Province National Taxation Bureau and Municipal Local Taxation Bureau. 36 companies were from Shiqui District, 23 companies were from Western District, 52 companies were from Eastern companies, and 7 companies were from Wuguishan District. 113 companies were co-administrated by the National Taxation Bureau and the Municipal Local Taxation Bureau.5 companies were administrated only by the Municipal Local Taxation Bureau.
About "A-Class Taxpayers Credit"
Tax Credit means that the Taxpayerscomply with the tax obligations according to the law, and is a generally accepted credit society, which is an important part of the social credit system.The tax credit rating management system, is a system where the Tax Authority separatesthe taxpayer into different Tax Paying Classes, according to the situation that the taxpayer isassessedbased on to the law, and management system.
The Tax Credit rating is scored according to the taxpayer's situation of tax registration, tax returns, books and management,tax settlement, violation of tax law, behavior of administrative regulations. The Credit isbroken into 4 classes, A, B, C, and D.
Meanwhile, the Taxpayer who meets the following terms can apply for the Tax Paying Credit A Class Evaluation.
1. The taxpayer has set up and kept operating for 2 tax years or above, and carried out audits and collections.
2. The taxpayer submits the application, and the score is over 95.
3. No tax related unlawful act of tax evasion, evading the recovering the tax arrears, fraudulent claims for export tax refund, refusing to pay tax, make false invoices for value-added tax, etc. during the evaluation period (2 years before the date that the Tax Bureau approved the Tax Paying Credit Class).
4. No Tax Administrative Penalty within 2 years before the evaluation period.
5. No new default of tax payment within the evaluation period.
6. Submit the financial and accounting rules, financial accounting statement and other Tax Paying materials according to the laws.
7. Complete and accurately accounting oftax payable, and withholding.
8. Have no problem with tax audit, tax assessment, or tax audited during the evaluation period.