国家税务总局发布《纳税信用管理办法(试行)》 (01/10/2014)

与《重大税收违法案件信息公布办法(试行)》 (01/10/2014)

For the purposes of building up a credit system in China, the State Administration of Taxation issued two measures—Administrative Measures on  Taxpayer Credit (Trial) (the Credit Measures) and  Measures Concerning Information Disclosure of Material Tax-related Misconducts and Violations (Trial) (the Disclosure Measures, and the two measures collectively, the Measures.)

Taxpayer Credit Information Collection and Assessment

The Credit Measures are applicable to all enterprise taxpayers. The State Administration of Taxation and its local branches are responsible for collecting thecredit information of each taxpayer on a monthly basis and releasing an annual credit assessment. Taxpayer credit information consists of taxpayer credit history, information internal to tax bureaus and external information from relevant agencies.

With respect to the annual credit assessment, in general for each taxpayer, the local tax bureau will produce a credit score and a credit category (A, B, C and D) generated based on the credit score.

Additionally, under the Disclosure Measures, when tax bureaus prosecute taxpayers for materially violating tax laws, the tax bureau may publicly disclose such violating taxpayers and directly put such taxpayers in the D credit category.

Incentives and Disciplines Based on Credit Categories

Each year the local tax bureaus may release and disclose the credit assessment results to the public and adjust such assessment results from time to time based on a taxpayer’s credit performance.

The local tax bureaus will provide certain incentives to A-rated taxpayers, including the public announcement of A-listed taxpayers and the ability by A-rated taxpayers to obtain three-months use amounts for value added tax invoices.

For taxpayers rated in category D, the local tax bureaus will impose certain disciplines, including the public disclosure of the responsible persons as the taxpayers and the direct imposition of a category D assessment on affiliated entities for which the same persons are responsible. Category D taxpayers may also face obstacles from relevant agencies in the areas of import and export, financing, land acquisition, and permits and license applications.

Conclusion

The Measures further advance the credit system in China, which will facilitate (among other things) due diligence performed by a company into its potential business partners.

  • Taxation Promulgates Administrative Measures on Taxpayer Credit (Trial)
  • 《纳税信用管理办法(试行)》
  • Issuing authority: the State Administration of Taxation
  • Date of issuance: July 04, 2014 / Effective date: October 1, 2014
  • Measures Concerning Information Disclosure of Material Tax-related Misconducts and Violations (Trial)
  • 《重大税收违法案件信息公布办法(试行)》
  • Issuing authority: the State Administration of Taxation
  • Date of issuance: July 04, 2014 / Effective date: October 1, 2014