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新乡市地税直属分局自今年9月份起在所属纳税单位中全面实行A、B、C等级纳税申报制度。这一制度的实施,进一步调动了纳税人依法纳税的积极性和主动性,有效提高了纳税申报的真实性和准确性。 该制度的具体做法是:分局结合纳税人的税务登记、纳税申报、税源大小、发票使用、财务核算、管理水平、纳税意识、办税人员素质等综合因素,核定纳税人的信誉等级,共分A、B、C三类。遵守税法规定,自觉履行纳税义务,年度内查补税款在全年应纳税款5％以内,各类资料、报表无差错的纳税人为A类;遵守税法规定,自觉纳税,年查补税款在全年应纳税款的10％以内,全年报表差错5次以下的纳税人为B类;纳税意识差,帐目不健全,不能认真履行纳税义务的为C类。三类纳税人分别使用A、B、C三种戳记的纳税申报表,在办税服务厅指定窗口办理纳税申报。该分局对三类纳税人实行分类管理和不同的奖励措施,对A类企业,纳税申报免于审核,每年检查面不超过50％,年终直接评选为纳税先进单位;对B类企业,纳税申
Xinxiang City, directly under the local government tax since September this year in the tax units in the full implementation of A, B, C level tax reporting system. The implementation of this system has further aroused the enthusiasm and initiative of taxpayers to pay taxes in accordance with the law and effectively enhanced the authenticity and accuracy of tax returns. The system’s specific approach is: Branch of taxpayers tax registration, tax returns, the size of the tax source, the use of invoices, financial accounting, management level, tax awareness, the quality of tax officers and other comprehensive factors, taxpayers approved the credit rating, A, B, C three categories. Comply with the tax laws and regulations, and conscientiously fulfill the obligation to pay taxes, the annual check tax within 5% of the tax payable for the year, all types of information, statements error-free taxpayers for Class A; comply with the tax law, conscientiously pay taxes, The tax payable within 10% of the year, taxpayers under the annual report error of 5 times or less are category B; tax awareness is poor, the account is not perfect, can not seriously fulfill the tax liability for the C category. The taxpayers of the three types use the tax returns of A, B and C respectively, and declare tax returns in the designated window of the Tax Service Office. The branch of the three types of taxpayers to implement classification management and different incentives, A class of enterprises, tax returns from the audit, the annual inspection of not more than 50%, the end of the year directly selected as the advanced unit of tax; Class B enterprises, tax