Tax credit rating refers to the rating of taxpayers' tax credit in a certain period of time according to the taxpayer's performance of tax obligations and the standards stipulated in the Trial Measures for the Administration of Tax Credit Rating. The following is the knowledge I brought to you about being directly judged as tax credit level D and its consequences. Welcome to reading.

Directly judged as D-level.

Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Measures for the Administration of Tax Credit (for Trial Implementation) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.40) stipulates that:

Twentieth taxpayers in any of the following circumstances, this year's evaluation directly rated as D:

(a) tax evasion, tax evasion, defrauding export tax rebates, falsely issuing special invoices for value-added tax and other acts, which are judged to constitute tax-related crimes;

(2) The acts listed in the preceding paragraph do not constitute a crime, but the amount of tax evasion (tax evasion) is more than 654.38 million yuan, accounting for more than 10% of the total taxable amount of various taxes, or there are tax violations such as evading the recovery of tax arrears, defrauding export tax rebates, falsely issuing special invoices for value-added tax, and taxes, late fees and fines have been paid;

(3) Failing to pay taxes, late fees and fines in full within the prescribed time limit according to the conclusion of the tax authorities;

(4) Refusing to pay taxes by violence or threat, or refusing or obstructing the tax authorities to carry out tax inspection and law enforcement according to law;

(five) acts in violation of the provisions on the administration of value-added tax invoices or other provisions on the administration of invoices, resulting in other units or individuals not paying, underpaying or defrauding taxes;

(six) providing false declaration materials to enjoy preferential tax policies;

(seven) countries that defraud export tax rebates, and the export tax rebate (exemption) qualification has not expired;

(eight) there are records of abnormal households, or the personnel directly responsible for abnormal households are registered or responsible for business operations;

(9) registered or managed by the person directly responsible for the D-level taxpayer;

(ten) there are other serious cases of dishonesty identified by the tax authorities according to law.

Consequences (disciplinary measures)

The Memorandum of Cooperation between the Development and Reform Commission, the State Administration of Taxation, the Supreme People's Court, the Ministry of Public Security, the Ministry of Finance and other 2 1 departments on joint punishment of the parties involved in major tax violations stipulates that:

(a) to strengthen tax management, notify the relevant departments.

1. disciplinary measures: the tax credit rating is directly judged as D, and the management measures for D-level taxpayers in the Measures for the Administration of Tax Credit (Trial) are applicable, specifically:

(1) Publicize the list of D-level taxpayers and their directly responsible personnel, and directly judge the tax credit of other directly responsible taxpayers registered or operated as D-level;

(2) During the counseling period, the collection of special VAT invoices shall be handled according to the general taxpayer's policy, and the collection of ordinary invoices shall be carried out by replacing old invoices with new ones, and the supply shall be strictly limited;

(3) Strictly examine the export tax rebate;

(4) Shorten the tax assessment cycle and strictly review all kinds of materials submitted;

(5) Incorporate key monitoring objects and increase the frequency of supervision and inspection. If tax violations are found, the minimum standards within the prescribed punishment range are not applicable;

(6) Inform the relevant departments of the results of tax credit evaluation, and restrict or prohibit operations, investment and financing, acquisition of land supplied by the government, import and export, entry and exit, registration of new companies, project bidding, government procurement, obtaining honors, safety permits, production licenses, professional qualifications and qualification examination in accordance with the relevant provisions of laws and regulations;

(seven) the D-level evaluation is retained for 2 years, and the tax credit in the third year shall not be evaluated as A-level;

(eight) the joint disciplinary measures implemented by the tax authorities and relevant departments, and other strict management measures taken according to the actual situation.

2. Legal and policy basis:

(1) Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing Article 32 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40, 2014);

(2) Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.41No.41), Article 8, paragraph 1.

3. Implementing department: State Taxation Administration of The People's Republic of China.

(2) Stop leaving the country.

1. Disciplinary measures: If the party who is in arrears with taxes fails to settle the payable tax, late payment fee or provide tax payment guarantee before leaving the country, the tax authorities may notify the entry-exit administration authorities to prevent him from leaving the country.

2. Legal and policy basis:

(1) Article 44 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection;

(2) Article 74 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law.

3. Cooperation department: Ministry of Public Security.

4. Operation process: If the parties to a major tax violation case fail to pay taxes, late fees and provide guarantees, the tax authorities at or above the county level (including the county level) shall file an application and submit it to the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government for examination and approval. The examination and approval authority shall fill in the Notice of Border Control Objects and send a letter to the border inspection organ designated by the province, autonomous region or municipality directly under the Central Government for border control procedures.

(3) Restrict holding relevant positions.

1. Disciplinary measures: If a person is sentenced to punishment for tax violations and the execution period is less than five years, the administrative department for industry and commerce will restrict him from serving as the legal representative, director, supervisor and manager of the enterprise.

2. Legal and policy basis:

(1) Item (2) of Paragraph 1 of Article 146 of the Company Law of People's Republic of China (PRC);

(2) Item (4) of Article 4 of the Regulations on the Administration of Registration of Legal Representatives of Enterprise Legal Persons.

3. the Supreme People's Court, State Administration for Industry and Commerce.

4. Operation process: the Supreme People's Court will regularly push the information of the parties sentenced for tax violations to SAIC.

(4) the financing credit certificate of the financial institution

1. Disciplinary measures: The tax authorities may inform the legally established credit reporting institutions such as the CBRC and the Credit Reporting Center of the People's Bank of China of the published information on major tax violation cases for financial institutions' reference and necessary restrictions.

2. Legal and policy basis:

(1) Articles 14 and 21 of the Regulations on the Administration of Credit Information Industry;

(2) Article 35 of the Commercial Bank Law;

(3) Articles 5 and 30 of the Interim Measures for the Management of Working Capital Loans, Articles 14 and 18 of the Interim Measures for the Management of Personal Loans, and Articles 5 and 30 of the Interim Measures for the Management of Fixed Assets Loans.

3. Cooperation departments: People's Bank of China and China Banking Regulatory Commission.

4. Operation process: State Taxation Administration of The People's Republic of China will provide the information of major tax violation cases announced by tax authorities at all levels to the CBRC and the Credit Information Center of the People's Bank of China. Other legally established social credit reporting agencies can obtain information about major tax violation cases through State Taxation Administration of The People's Republic of China portal website.

(five) prohibit some high consumption behavior.

1. disciplinary measures: the parties involved in the administrative punishment cases that the tax authorities apply to the people's courts for compulsory execution shall be included in the list of those who have broken their promises according to law, and disciplinary measures such as no flying, sleeping on the train and moving the train shall be taken.

2. Legal policy basis: Article 3 of Several Provisions of the Supreme People's Court on Restricting High Consumption of Executed Persons.

3. the Supreme People's Court, Civil Aviation Administration and China Railway Corporation.

4. Operation process: People's courts at all levels shall include the information of the parties in the list of people who have lost their trust in accordance with the law, and push it to relevant departments to limit their high consumption behavior in accordance with relevant regulations.

(six) announced to the public through the enterprise credit information publicity system.

1. disciplinary measures: the tax authorities at or above the county level announce the information of major tax violation cases to the society through the enterprise credit information publicity system.

2. Legal policy basis: Article 7 of the Provisional Regulations on Enterprise Information Publicity.

3. Cooperating department: industrial and commercial department.

4. Operation process: the industrial and commercial department provides a system interface for the tax authorities, and the tax authorities at or above the county level publicize the information of major tax violation cases to the society through the enterprise credit information publicity system.

(7) restricting access to land supplied by the government.

1. disciplinary measures: according to the information of major tax violation cases published by the tax authorities, the land and resources management department will refer to the opinions of the parties and make necessary restrictions when determining the land transfer and allocation targets.

2. Legal and policy basis:

(1) Item (15) of Article 4 of Several Opinions of the State Council on Promoting Fair Competition and Maintaining Normal Market Order (Guo Fa 20 1420);

(2) Outline of Social Credit System Construction Plan (20 14? Article 5, paragraph 1, in 2020).

3. Cooperation department: Ministry of Land and Resources.

4. Operation process: The State Administration of Taxation will provide the information of major tax violation cases published by tax authorities at all levels to the Ministry of Land and Resources, and the land and resources management department will carry out effective credit punishment according to the information published by tax authorities.

(eight) to strengthen the supervision and management of inspection and quarantine.

1. disciplinary measures: the parties to the announced major tax violation cases are directly listed as D-level entry-exit inspection and quarantine credits, and restrictive management measures are implemented.

2. Legal policy basis: Measures for Credit Management of Entry-Exit Inspection and Quarantine Enterprises

3. Cooperation department: AQSIQ.

4. Operation process: State Taxation Administration of The People's Republic of China will provide the information of major tax violations announced by tax authorities at all levels to AQSIQ and enter it into its credit management system for import and export enterprises, and the entry-exit inspection and quarantine department will punish dishonesty according to the information provided by tax authorities.

(nine) prohibit participation in government procurement activities.

1. disciplinary measures: the parties involved in the announced major tax violation cases are prohibited from participating in government procurement activities within a certain period of time.

2. Legal and policy basis:

(1) Article 22 of the Government Procurement Law of People's Republic of China (PRC);

(2) Article 26 of the Bidding Law of People's Republic of China (PRC);

(3) Article (1) of Part II of the Outline of Social Credit System Construction Plan (20 14-2020).

3. Cooperation department: Ministry of Finance

4. Operation process: State Taxation Administration of The People's Republic of China will provide the information of major tax violation cases published by tax authorities at all levels to the Ministry of Finance, and the Ministry of Finance will carry out effective credit punishment according to the information published by tax authorities.

(ten) it is forbidden to apply for customs certification enterprise management.

1. disciplinary measures: the enterprise management recognized by the customs is not applicable to the parties involved in the published major tax violation cases.

2. Legal and policy basis:

(1) Article 9 of the Interim Measures for Enterprise Credit Management of People's Republic of China (PRC) Customs;

(2) Enterprise standards for customs certification.

3. Cooperation department: General Administration of Customs.

4. Operation process: The State Administration of Taxation will provide the information of major tax violation cases announced by tax authorities at all levels to the General Administration of Customs, which will enter it into the comprehensive credit database of import and export enterprises, and the customs department will carry out effective credit punishment according to the information provided by the tax authorities.

(eleven) to restrict some business activities in the securities and futures market.

1. disciplinary measures: the securities regulatory authorities take the information of major tax violation cases as an important reference when handling the following businesses:

(1) establishment of securities, securities investment funds and futures companies;

(2) Examination and approval of the change permit of shareholders who hold more than 5% shares in securities, securities investment funds and futures companies;

(3) IPO or backdoor listing of new shares;

(4) refinancing of listed companies.

2. Legal and policy basis:

(1) Article 124 of the Securities Law and Article 13 of the Securities Investment Fund Law; Article 16 of the Regulations on the Administration of Futures Trading;

(2) Article 14 of the Securities Investment Fund Law, Articles 7 and 8 of the Measures for the Administration of Securities Investment Fund Management Companies, Article 7 of the Measures for the Supervision and Administration of Futures Companies, and Guidelines for the Examination of Administrative Licensing of Securities Companies 10? Securities companies' capital increase and share expansion and changes in equity;

(3) Article 13 of the Securities Law, Article 25 of the Measures for the Administration of Initial Public Offering and Listing, and Article 21 of the Interim Measures for the Administration of Initial Public Offering and Listing on Growth Enterprise Market;

(4) Article 9 of the Measures for the Administration of Securities Issuance of Listed Companies and Article 10 of the Interim Measures for the Administration of Securities Issuance of Listed Companies on the Growth Enterprise Market.

3. Cooperating department: China Securities Regulatory Commission.

4. Operation process: The State Administration of Taxation will provide the information of major tax violation cases published by tax authorities at all levels to the CSRC, and the securities regulatory department will carry out effective credit punishment according to the information published by tax authorities.

(12) restricting some business activities in the insurance market.

1, disciplinary measures:

(1) The parties listed in the information of major tax violation cases shall not be shareholders of insurance companies (including insurance groups and holding companies) or insurance asset management companies;

(2) The parties who have been sentenced for tax violations and crimes, as well as those who have paid taxes dishonestly or evaded taxes, are restricted from serving as directors, supervisors and senior managers of insurance companies.

2. Legal and policy basis:

(1) Article 68 of the Insurance Law of People's Republic of China (PRC), Article 7 of the Regulations on the Administration of Insurance Companies and Article 13 of the Measures for the Administration of Equity of Insurance Companies;

(2) Article 147 of the Company Law of People's Republic of China (PRC), Article 82 of the Insurance Law of People's Republic of China (PRC), Articles 7 and 21 of the Provisions on the Administration of the Qualifications of Directors, Supervisors and Senior Managers of Insurance Companies.

3. Cooperation department: China Insurance Regulatory Commission.

4. Operation process: The State Administration of Taxation will provide the information of major tax violation cases published by tax authorities at all levels to the CIRC, and the insurance supervision department will carry out effective credit punishment according to the information published by the tax authorities.

(thirteen) prohibit the transfer of rights and interests of toll roads.

1. disciplinary measures: the parties to the announced major tax violation cases shall not accept the rights and interests of toll roads.

2. Legal and policy basis:

(1) Paragraph 2 of Article 12 of the Measures for the Transfer of Rights and Interests of Toll Roads.

3. Cooperation department: Ministry of Communications.

4. Operation process: The State Administration of Taxation provides the information of major tax violation cases published by tax authorities at all levels to the Ministry of Transport, and the Ministry of Transport carries out effective credit punishment according to the information published by tax authorities.

(fourteen) limit the government's financial support.

1. disciplinary measures: limit the government's financial support for the parties to the announced major tax violation cases.

2. Legal policy basis: outline of social credit system construction plan (20 14? Article (1) of Part II in 2020).

3. Cooperation departments: Development and Reform Commission and Ministry of Finance.

4. Operation process: The State Administration of Taxation will provide the information of major tax violation cases published by tax authorities at all levels to the Development and Reform Commission and the Ministry of Finance, and the development and reform departments and the financial departments will carry out effective credit punishment according to the information published by the tax authorities.

(15) Restrict the issuance of corporate bonds.

1. disciplinary measures: the parties to the announced major tax violation cases are restricted from issuing corporate bonds within a certain period of time.

2. Legal and policy basis:

(1) Item (7) of Article 2 of the Notice of the National Development and Reform Commission on Promoting the Development of the Corporate Bond Market and Simplifying the Issuance Approval Procedures (NDRC Price [2008] No.7);

(2) Several Opinions on the Use of Credit Records and Credit Reports in Administrative Matters (No.[20 13]920) compiled by the National Development and Reform Commission and the People's Bank of China.

3. Cooperation sector: Development and Reform Commission

4. Operation process: State Taxation Administration of The People's Republic of China will provide the information of major tax violation cases published by tax authorities at all levels to the Development and Reform Commission, and the development and reform department will effectively punish them according to the information published by the tax authorities.

(16) Restricting the distribution of import tariff quotas.

1. disciplinary measures: the parties to the announced major tax violation cases shall be restricted in the distribution of import tariff quotas for related commodities.

2. Legal policy basis: The Interim Measures for the Administration of Import Tariff Quotas of Fertilizer (Order No.27 of the State Economic and Trade Commission and the General Administration of Customs in 2002), the Interim Measures for the Administration of Import Tariff Quotas of Agricultural Products (Order No.4 of the Ministry of Commerce and the National Development and Reform Commission in 2003) and the Announcement on the Distribution and Redistribution of Import Tariff Quotas of Agricultural Products and Fertilizer impose tariff quota management restrictions on enterprises with poor credit records and poor integrity.

3. Cooperation departments: Ministry of Commerce and Development and Reform Commission.

4. Operation process: The State Administration of Taxation will provide the information of major tax violation cases announced by tax authorities at all levels to the Ministry of Commerce and the Development and Reform Commission, and the information of major tax violation cases will be taken as the reference for the approval of import tariff quota allocation by the Ministry of Commerce and the Development and Reform Commission.

(seventeen) announced to the public through major news websites.

1. Disciplinary measures: While the State Administration of Taxation publishes information on major tax violation cases on the portal, it also publishes it to the public through major news websites.

2. Legal and policy basis:

(1) Article 9 of the Regulations of People's Republic of China (PRC) Municipality on Opening Government Information;

(2) Article 3 of the Regulations on the Administration of Internet News Information Services.

3. Cooperation department: Internet Information Office.

4. Operation process: The State Administration of Taxation shall notify the Internet Information Office to coordinate the relevant Internet news information service units to announce the information of major tax violation cases on the portal website every quarter.

(XVIII) Others

1. disciplinary measures: relevant market supervision departments and social organizations should refer to the parties involved in the information release of major tax violation cases in terms of administrative licensing, compulsory product certification, and awarding honors, and make necessary restrictions or prohibitions.

2. Legal and policy basis:

(1) Item (15) of Article 4 of Several Opinions of the State Council on Promoting Fair Competition and Maintaining Normal Market Order (Guo Fa [2014] No.20);

(2) Outline of Social Credit System Construction Plan (20 14? 2020) (Guo Fa [20 14] No.21) Part V, Article 1.

3. Cooperation departments: AQSIQ, US Food and Drug Administration, National Federation of Trade Unions and other units.

4. Operation process: State Taxation Administration of The People's Republic of China will provide the information of major tax violation cases published by tax authorities at all levels to relevant units, and all units will be bound and punished according to laws and regulations according to the information provided by tax authorities.

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