Tax knowledge | 20 benefits of A-level taxpayers

Grade A taxpayer is the highest level in tax credit evaluation and is the enterprise's "golden signboard"! What benefits can Grade A taxpayers enjoy? Take a look at this benefit list!

Opinions of the State Taxation Administration on Carrying Out the 2024 "Spring Breeze Action for Convenient Tax Payment"（Shui Zong Na Fu Fa〔2024〕No. 19）Provisions：

1.For a taxpayer with tax credit rating A, the starting score is increased by 1 point from the next year, and for consecutive A ratings it can be cumulatively increased（The maximum starting score shall not exceed 100 points）, increasing the fault tolerance space for Grade A taxpayers.

According to the Measures for the Management of Tax Credit（Trial implementation）" and the Memorandum of Cooperation on Implementing Joint Incentive Measures for Taxpayers with A-Level Tax Credit; for A-level taxpayers, tax authorities grant the following incentive measures：

2.Proactively publicly announce the annual list of Grade A taxpayers to society.

3.A general VAT taxpayer may obtain 3 months' worth of VAT invoice usage at one time, and when the VAT invoice usage needs to be adjusted, it is processed immediately.

4.Ordinary invoices are collected on demand.

5.Rated A-level credit for 3 consecutive years（Abbreviated as 3 consecutive A）taxpayers, in addition to enjoying the above measures, can also have tax authorities provide a green channel or dedicated personnel to assist with tax-related matters.

6.A-level taxpayer rated as a Category I export management enterprise, enjoying export tax refund（Exempt）Tax convenience service measures.

7.Advance appointment, priority processing, and simplified procedures for social security and other matters.

Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Policies Concerning Deepening VAT Reform（Finance and Tax〔2019〕No. 39）Notice of the Ministry of Finance and the State Taxation Administration on Further Increasing VATPeriod endAnnouncement on the Implementation of the VAT Credit Refund Policy（Finance and Tax〔2022〕No. 14）Provisions：

8.On the premise of meeting other conditions for VAT credit refund, the eligible entity must be subject to tax credit rating restrictions; taxpayers with a tax credit rating of Grade A or B may apply to the tax authority for a refund of VATPeriod endTax credit amount.

Notice of the Ministry of Finance and the State Taxation Administration on VAT Policies for New Wall Materials（Finance and Tax〔2015〕No. 73）Announcement of the Ministry of Finance and the State Taxation Administration on Improving VAT Policies for Comprehensive Resource Utilization（Finance and Tax〔2021〕No. 40）Provisions：

9.On the premise of meeting other immediate refund conditions, the eligible entity must be subject to tax credit rating restrictions; taxpayers with a tax credit rating of Grade A may apply to enjoy the immediate refund policy for new wall materials.

10.On the premise of meeting other immediate refund conditions, the eligible entity must be subject to tax credit rating restrictions; taxpayers with a tax credit rating of Grade A may apply to enjoy the immediate refund policy for VAT on comprehensive resource utilization.

Notice of the State Taxation Administration and the China Banking and Insurance Regulatory Commission on Deepening and Regulating the "Bank-Tax Interaction" Work（Shui Zong Fa〔2019〕No. 113）Provisions：

11.Taxpayers with tax credit ratings of A, B, and M may apply for "bank-tax interaction" loans.

According to the Memorandum of Cooperation of the National Development and Reform Commission and the State Taxation Administration on Implementing Joint Incentive Measures for Class A Tax Credit Taxpayers, the following incentive measures are granted to Class A taxpayers：

12.Publicize in the enterprise credit information publicity system.

13. In terms of project approval services and management

Enjoy green channels for administrative approval, and implement convenient services such as "fault-tolerant acceptance" according to actual circumstances；

Incentives for the allocation of import and export quotas for grain, cotton, etc.；

Give priority consideration in direct power trading and in implementing priority power generation rights and priority power purchase rights；

Apply for value-added telecom service facilitation and incentives；

In enterprise overseas bond issuance filing management, timely carry out the pilot of one-time approval of annual bond issuance quota and issuance in phases and batches；

Priority for land supplied through government bidding；

Priority for environmental protection licensing matters such as environmental impact assessment document approval；

Priority processing for administrative approval matters in the commercial field, shortening certificate processing time；

Enjoy green channels for food and drug production and operation approval matters；

Simplify procedures such as tax payment certificates in government-invested project bidding.

14. In terms of import-export facilitation

A-level taxpayers whose customs enterprise credit rating is Certified Enterprise are eligible for lower inspection rates on import and export goods, simplified document review for import and export goods, priority processing of import and export customs clearance procedures, customs-appointed coordinators for the enterprise, and customs clearance facilitation measures provided by customs of AEO mutual recognition countries or regions.；

For A-level taxpayers whose customs enterprise credit rating is general credit, priority is given to credit cultivation or related training；

Prioritize Grade A taxpayers with good foreign exchange business compliance as pilot targets for trade and investment facilitation reform measures.

15. In terms of transportation facilitation

Prioritize vehicle customs clearance procedures；Prioritize issuing international automobile transport vehicle licenses.

16. In terms of entry-exit inspection and quarantine

Applies a lower inspection and quarantine port inspection rate；

Prioritize arranging guarantee release for goods exempt from CCC certification and subsequent destruction and write-off；

Priority processing for 3C and 3C certificates outside the catalog, etc.

17. In terms of financing facilitation:

Priority arrangement for fiscal fund projects；

As an important reference condition for bank credit financing；

Recorded as a good credit record in the basic financial credit information database.

18. In terms of securities and insurance regulation:

When approving the establishment, changes, or engagement in related business of securities, fund management companies, futures companies, and insurance companies, enterprise credit information will be used as an important reference；

Provide facilitation measures in areas such as the establishment of insurance intermediary institutions.

19. In terms of selection and awarding:

Include the status of tax credit A-level taxpayers in the national civilized city assessment standards as a reference condition for selecting national civilized units.；

Priority consideration shall be given when selecting and awarding the May 1st Labor Medal and national advanced social organizations.

20. Other preferences:

When introducing preferential policies and facilitation service measures suitable for piloting in some enterprises, prioritize selecting pilots.

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