做生意，怎么判断对方是不是A级纳税人？丨留言回声

Core Viewpoint - The article provides guidance on how to check the tax credit rating of a business and the criteria for being classified as an A-level taxpayer, emphasizing the importance of tax compliance for businesses in maintaining a good credit rating [2][4][7]. Group 1: Checking A-Level Taxpayer Status - Businesses can verify if a partner is an A-level taxpayer by accessing the list published by the tax authorities on the National Taxation Bureau's website [2]. - The A-level taxpayer list is updated monthly and includes businesses that have improved their rating through various evaluations [2]. Group 2: Querying Own Tax Credit Rating - Companies can check their own tax credit rating through the national unified electronic tax bureau, following specific operational steps [4]. Group 3: Criteria for Not Being Rated A-Level - Certain conditions disqualify businesses from being rated as A-level taxpayers, including: - Operating for less than three years [7]. - Having a previous year's rating of D [7]. - Reporting zero VAT for three consecutive months or a total of six months within the evaluation year [7]. - Failing to maintain proper accounting records as per national standards [7]. Group 4: Impact of Non-Punishment on Tax Credit Rating - If a business is not penalized by tax authorities under the "first violation not punished" policy, it does not affect their tax credit rating [7].