The national tax credit evaluation in 2021 has recently ended, and more than 33 million enterprises have been included in the evaluation. The evaluation results show that the overall tax credit situation of Chinese enterprises continues to maintain a stable and positive trend.
At present, the tax department evaluates the tax credit status of the enterprise in the previous year according to the daily tax compliance records collected by the enterprise every year through four dimensions and nearly 100 evaluation indicators, namely, the awareness of integrity, compliance ability, actual results and degree of dishonesty. The evaluation results are divided into A, B, M, C and D levels. Among them, level A scores 90 points or more on the annual evaluation index; level B scores 70 points or more on the annual evaluation index, or less than 90 points; level M scores 40 points on the annual evaluation index for newly established enterprises, with no revenue from production and operation business in the evaluation year, and more than 70 points on the annual evaluation index. Above or less than 70 points; grade D is determined by an annual evaluation index with a score of less than 40 points or directly.
The credit evaluation results of this tax payment show the following characteristics:
The number and proportion of A-level enterprises have increased significantly. 2.75 million A-level enterprises, accounting for 8.28 percent of the total number of evaluation households, an increase of 2.4 percentage points over last year. The number and proportion of A-level enterprises have continued to increase since 2018.
The number of B- and M-level enterprises has increased. There are 27.47 million B- and M-level enterprises, an increase of 2.58 million, accounting for 82.58 percent of the total number of evaluation households.
The proportion of C-level and D-level enterprises has declined. There are 3.04 million C- and D-rated enterprises, accounting for 9.14 percent of the total number of evaluation households, a decrease of 0.34 percentage points compared with last year.