关于发布《纳税信用管理办法（试行）》的公告
时间：2014-07-12浏览次数：17271 次
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">现将《纳税信用管理办法<span lang="EN-US">(</span>试行<span lang="EN-US">)</span>》予以发布，自<span lang="EN-US">2014</span>年<span lang="EN-US">10</span>月<span lang="EN-US">1</span>日起施行。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"> 特此公告。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt 285.95pt; line-height: 24pt; text-indent: -264pt; mso-char-indent-count: -24.0; mso-line-height-rule: exactly; mso-para-margin-left: 2.09gd"><font color="#000000"><span lang="EN-US" style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><span style="mso-spacerun: yes"> </span></span><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold">国家税务总局<span lang="EN-US"><o:p></o:p></span></span></font></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt 280.45pt; line-height: 24pt; text-indent: -258.5pt; mso-char-indent-count: -23.5; mso-line-height-rule: exactly; mso-para-margin-left: 2.09gd"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"> <span lang="EN-US"><span style="mso-spacerun: yes"> </span><span style="mso-spacerun: yes"> </span>2014</span>年<span lang="EN-US">7</span>月<span lang="EN-US">4</span>日<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span lang="EN-US" style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><o:p><font color="#000000"> </font></o:p></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly" align="center"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">纳税信用管理办法<span lang="EN-US">(</span>试行<span lang="EN-US">)<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第一章 总 则<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第一条 为规范纳税信用管理，促进纳税人诚信自律，提高税法遵从度，推进社会信用体系建设，根据《中华人民共和国税收征收管理法》及其实施细则、《国务院关于促进市场公平竞争维护市场正常秩序的若干意见》<span lang="EN-US">(</span>国发〔<span lang="EN-US">2014</span>〕<span lang="EN-US">20</span>号<span lang="EN-US">)</span>和《国务院关于印发社会信用体系建设规划纲要<span lang="EN-US">(2014-2020</span>年<span lang="EN-US">)</span>的通知》<span lang="EN-US">(</span>国发〔<span lang="EN-US">2014</span>〕<span lang="EN-US">21</span>号<span lang="EN-US">)</span>，制定本办法。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二条 本办法所称纳税信用管理，是指税务机关对纳税人的纳税信用信息开展的采集、评价、确定、发布和应用等活动。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第三条 本办法适用于已办理税务登记，从事生产、经营并适用查账征收的企业纳税人<span lang="EN-US">(</span>以下简称纳税人<span lang="EN-US">)</span>。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">扣缴义务人、自然人纳税信用管理办法由国家税务总局另行规定。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">个体工商户和其他类型纳税人的纳税信用管理办法由省税务机关制定。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第四条 国家税务总局主管全国纳税信用管理工作。省以下税务机关负责所辖地区纳税信用管理工作的组织和实施。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第五条 纳税信用管理遵循客观公正、标准统一、分级分类、动态调整的原则。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第六条 国家税务总局推行纳税信用管理工作的信息化，规范统一纳税信用管理。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第七条 国家税务局、地方税务局应联合开展纳税信用评价工作。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第八条 税务机关积极参与社会信用体系建设，与相关部门建立信用信息共建共享机制，推动纳税信用与其他社会信用联动管理。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二章 纳税信用信息采集<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第九条 纳税信用信息采集是指税务机关对纳税人纳税信用信息的记录和收集。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十条 纳税信用信息包括纳税人信用历史信息、税务内部信息、外部信息。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">纳税人信用历史信息包括基本信息和评价年度之前的纳税信用记录，以及相关部门评定的优良信用记录和不良信用记录。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">税务内部信息包括经常性指标信息和非经常性指标信息。经常性指标信息是指涉税申报信息、税<span lang="EN-US">(</span>费<span lang="EN-US">)</span>款缴纳信息、发票与税控器具信息、登记与账簿信息等纳税人在评价年度内经常产生的指标信息<span lang="EN-US">;</span>非经常性指标信息是指税务检查信息等纳税人在评价年度内不经常产生的指标信息。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">外部信息包括外部参考信息和外部评价信息。外部参考信息包括评价年度相关部门评定的优良信用记录和不良信用记录<span lang="EN-US">;</span>外部评价信息是指从相关部门取得的影响纳税人纳税信用评价的指标信息。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十一条 纳税信用信息采集工作由国家税务总局和省税务机关组织实施，按月采集。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十二条 本办法第十条第二款纳税人信用历史信息中的基本信息由税务机关从税务管理系统中采集，税务管理系统中暂缺的信息由税务机关通过纳税人申报采集<span lang="EN-US">;</span>评价年度之前的纳税信用记录，以及相关部门评定的优良信用记录和不良信用记录，从税收管理记录、国家统一信用信息平台等渠道中采集。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十三条 本办法第十条第三款税务内部信息从税务管理系统中采集。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十四条 本办法第十条第四款外部信息主要通过税务管理系统、国家统一信用信息平台、相关部门官方网站、新闻媒体或者媒介等渠道采集。通过新闻媒体或者媒介采集的信息应核实后使用。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第三章 纳税信用评价<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十五条 纳税信用评价采取年度评价指标得分和直接判级方式。评价指标包括税务内部信息和外部评价信息。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">年度评价指标得分采取扣分方式。纳税人评价年度内经常性指标和非经常性指标信息齐全的，从<span lang="EN-US">100</span>分起评<span lang="EN-US">;</span>非经常性指标缺失的，从<span lang="EN-US">90</span>分起评。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">直接判级适用于有严重失信行为的纳税人。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">纳税信用评价指标由国家税务总局另行规定。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十六条 外部参考信息在年度纳税信用评价结果中记录，与纳税信用评价信息形成联动机制。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十七条 纳税信用评价周期为一个纳税年度，有下列情形之一的纳税人，不参加本期的评价：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>一<span lang="EN-US">)</span>纳入纳税信用管理时间不满一个评价年度的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>二<span lang="EN-US">)</span>本评价年度内无生产经营业务收入的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>三<span lang="EN-US">)</span>因涉嫌税收违法被立案查处尚未结案的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>四<span lang="EN-US">)</span>被审计、财政部门依法查出税收违法行为，税务机关正在依法处理，尚未办结的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>五<span lang="EN-US">)</span>已申请税务行政复议、提起行政诉讼尚未结案的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>六<span lang="EN-US">)</span>其他不应参加本期评价的情形。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十八条 纳税信用级别设<span lang="EN-US">A</span>、<span lang="EN-US">B</span>、<span lang="EN-US">C</span>、<span lang="EN-US">D</span>四级。<span lang="EN-US">A</span>级纳税信用为年度评价指标得分<span lang="EN-US">90</span>分以上的<span lang="EN-US">;B</span>级纳税信用为年度评价指标得分<span lang="EN-US">70</span>分以上不满<span lang="EN-US">90</span>分的<span lang="EN-US">;C</span>级纳税信用为年度评价指标得分<span lang="EN-US">40</span>分以上不满<span lang="EN-US">70</span>分的<span lang="EN-US">; D</span>级纳税信用为年度评价指标得分不满<span lang="EN-US">40</span>分或者直接判级确定的。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第十九条 有下列情形之一的纳税人，本评价年度不能评为<span lang="EN-US">A</span>级：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>一<span lang="EN-US">)</span>实际生产经营期不满<span lang="EN-US">3</span>年的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>二<span lang="EN-US">)</span>上一评价年度纳税信用评价结果为<span lang="EN-US">D</span>级的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>三<span lang="EN-US">)</span>非正常原因一个评价年度内增值税或营业税连续<span lang="EN-US">3</span>个月或者累计<span lang="EN-US">6</span>个月零申报、负申报的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>四<span lang="EN-US">)</span>不能按照国家统一的会计制度规定设置账簿，并根据合法、有效凭证核算，向税务机关提供准确税务资料的。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十条 有下列情形之一的纳税人，本评价年度直接判为<span lang="EN-US">D</span>级<span lang="EN-US">:<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>一<span lang="EN-US">)</span>存在逃避缴纳税款、逃避追缴欠税、骗取出口退税、虚开增值税专用发票等行为，经判决构成涉税犯罪的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>二<span lang="EN-US">)</span>存在前项所列行为，未构成犯罪，但偷税<span lang="EN-US">(</span>逃避缴纳税款<span lang="EN-US">)</span>金额<span lang="EN-US">10</span>万元以上且占各税种应纳税总额<span lang="EN-US">10%</span>以上，或者存在逃避追缴欠税、骗取出口退税、虚开增值税专用发票等税收违法行为，已缴纳税款、滞纳金、罚款的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>三<span lang="EN-US">)</span>在规定期限内未按税务机关处理结论缴纳或者足额缴纳税款、滞纳金和罚款的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>四<span lang="EN-US">)</span>以暴力、威胁方法拒不缴纳税款或者拒绝、阻挠税务机关依法实施税务稽查执法行为的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>五<span lang="EN-US">)</span>存在违反增值税发票管理规定或者违反其他发票管理规定的行为，导致其他单位或者个人未缴、少缴或者骗取税款的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>六<span lang="EN-US">)</span>提供虚假申报材料享受税收优惠政策的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>七<span lang="EN-US">)</span>骗取国家出口退税款，被停止出口退<span lang="EN-US">(</span>免<span lang="EN-US">)</span>税资格未到期的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>八<span lang="EN-US">)</span>有非正常户记录或者由非正常户直接责任人员注册登记或者负责经营的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>九<span lang="EN-US">)</span>由<span lang="EN-US">D</span>级纳税人的直接责任人员注册登记或者负责经营的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>十<span lang="EN-US">)</span>存在税务机关依法认定的其他严重失信情形的。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十一条 纳税人有下列情形的，不影响其纳税信用评价：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>一<span lang="EN-US">)</span>由于税务机关原因或者不可抗力，造成纳税人未能及时履行纳税义务的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>二<span lang="EN-US">)</span>非主观故意的计算公式运用错误以及明显的笔误造成未缴或者少缴税款的<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>三<span lang="EN-US">)</span>国家税务总局认定的其他不影响纳税信用评价的情形。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第四章 纳税信用评价结果的确定和发布<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十二条 纳税信用评价结果的确定和发布遵循谁评价、谁确定、谁发布的原则。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十三条 税务机关每年<span lang="EN-US">4</span>月确定上一年度纳税信用评价结果，并为纳税人提供自我查询服务。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十四条 纳税人对纳税信用评价结果有异议的，可以书面向作出评价的税务机关申请复评。作出评价的税务机关应按本办法第三章规定进行复核。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十五条 税务机关对纳税人的纳税信用级别实行动态调整。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">因税务检查等发现纳税人以前评价年度需扣减信用评价指标得分或者直接判级的，税务机关应按本办法第三章规定调整其以前年度纳税信用评价结果和记录。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">纳税人因第十七条第三、四、五项所列情形解除而向税务机关申请补充纳税信用评价的，税务机关应按本办法第三章规定处理。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十六条 纳税人信用评价状态变化时，税务机关可采取适当方式通知、提醒纳税人。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十七条 税务机关对纳税信用评价结果，按分级分类原则，依法有序开放：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>一<span lang="EN-US">)</span>主动公开<span lang="EN-US">A</span>级纳税人名单及相关信息<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>二<span lang="EN-US">)</span>根据社会信用体系建设需要，以及与相关部门信用信息共建共享合作备忘录、协议等规定，逐步开放<span lang="EN-US">B</span>、<span lang="EN-US">C</span>、<span lang="EN-US">D</span>级纳税人名单及相关信息<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>三<span lang="EN-US">)</span>定期或者不定期公布重大税收违法案件信息。具体办法由国家税务总局另行规定。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第五章 纳税信用评价结果的应用<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十八条 税务机关按照守信激励，失信惩戒的原则，对不同信用级别的纳税人实施分类服务和管理。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第二十九条 对纳税信用评价为<span lang="EN-US">A</span>级的纳税人，税务机关予以下列激励措施：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>一<span lang="EN-US">)</span>主动向社会公告年度<span lang="EN-US">A</span>级纳税人名单<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>二<span lang="EN-US">)</span>一般纳税人可单次领取<span lang="EN-US">3</span>个月的增值税发票用量，需要调整增值税发票用量时即时办理<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>三<span lang="EN-US">)</span>普通发票按需领用<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>四<span lang="EN-US">)</span>连续<span lang="EN-US">3</span>年被评为<span lang="EN-US">A</span>级信用级别<span lang="EN-US">(</span>简称<span lang="EN-US">3</span>连<span lang="EN-US">A)</span>的纳税人，除享受以上措施外，还可以由税务机关提供绿色通道或专门人员帮助办理涉税事项。</font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>五<span lang="EN-US">)</span>税务机关与相关部门实施的联合激励措施，以及结合当地实际情况采取的其他激励措施。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第三十条 对纳税信用评价为<span lang="EN-US">B</span>级的纳税人，税务机关实施正常管理，适时进行税收政策和管理规定的辅导<span lang="EN-US">,</span>并视信用评价状态变化趋势选择性地提供本办法第二十九条的激励措施。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第三十一条 对纳税信用评价为<span lang="EN-US">C</span>级的纳税人，税务机关应依法从严管理，并视信用评价状态变化趋势选择性地采取本办法第三十二条的管理措施。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第三十二条 对纳税信用评价为<span lang="EN-US">D</span>级的纳税人，税务机关应采取以下措施：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>一<span lang="EN-US">)</span>按照本办法第二十七条的规定，公开<span lang="EN-US">D</span>级纳税人及其直接责任人员名单，对直接责任人员注册登记或者负责经营的其他纳税人纳税信用直接判为<span lang="EN-US">D</span>级<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>二<span lang="EN-US">)</span>增值税专用发票领用按辅导期一般纳税人政策办理，普通发票的领用实行交<span lang="EN-US">(</span>验<span lang="EN-US">)</span>旧供新、严格限量供应<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>三<span lang="EN-US">)</span>加强出口退税审核<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>四<span lang="EN-US">)</span>加强纳税评估，严格审核其报送的各种资料<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>五<span lang="EN-US">)</span>列入重点监控对象，提高监督检查频次，发现税收违法违规行为的，不得适用规定处罚幅度内的最低标准<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>六<span lang="EN-US">)</span>将纳税信用评价结果通报相关部门，建议在经营、投融资、取得政府供应土地、进出口、出入境、注册新公司、工程招投标、政府采购、获得荣誉、安全许可、生产许可、从业任职资格、资质审核等方面予以限制或禁止<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>七<span lang="EN-US">)D</span>级评价保留<span lang="EN-US">2</span>年，第三年纳税信用不得评价为<span lang="EN-US">A</span>级<span lang="EN-US">;<o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000"><span lang="EN-US">(</span>八<span lang="EN-US">)</span>税务机关与相关部门实施的联合惩戒措施，以及结合实际情况依法采取的其他严格管理措施。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第六章 附 则<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第三十三条 省税务机关可以根据本办法制定具体实施办法。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold"><font color="#000000">第三十四条 本办法自<span lang="EN-US">2014</span>年<span lang="EN-US">10</span>月<span lang="EN-US">1</span>日起施行。<span lang="EN-US">2003</span>年<span lang="EN-US">7</span>月<span lang="EN-US">17</span>日国家税务总局发布的《纳税信用等级评定管理试行办法》<span lang="EN-US">(</span>国税发〔<span lang="EN-US">2003</span>〕<span lang="EN-US">92</span>号<span lang="EN-US">)</span>同时废止。<span lang="EN-US"><o:p></o:p></span></font></span></p>