Core Viewpoint - The article discusses the management of tax payment credit, detailing the evaluation process, criteria, and implications for businesses based on their credit ratings [3][5][9]. Group 1: Tax Payment Credit Management - Tax payment credit management involves the collection, evaluation, determination, publication, and application of tax credit information by tax authorities [3]. - Eligible participants include businesses that have completed tax information confirmation and identity reporting, as well as individual businesses that voluntarily apply for management [3]. Group 2: Evaluation Methods - The evaluation of tax payment credit is conducted through annual scoring and direct classification methods, which include both internal tax information and external evaluation data [5]. - Annual evaluation scores start at 100 points for businesses with complete information on regular and irregular indicators, with deductions applied for missing data [6]. Group 3: Credit Rating Levels - Tax payment credit ratings are classified into five levels: A, B, M, C, and D, based on the annual evaluation score [9]. - A-level is awarded for scores above 90, B-level for scores between 70 and 90, M-level for newly established businesses or those with no income, C-level for scores between 40 and 70, and D-level for scores below 40 or serious credit violations [9]. Group 4: Incentives for A-Level Rating - Businesses rated A-level receive various incentives, including public recognition, score increases for consecutive A ratings, and the ability to apply for additional VAT invoice usage [10]. - Continuous A-level rating for three years allows for expedited tax processing and additional support from tax authorities [10]. Group 5: Consequences of D-Level Rating - Businesses rated D-level face significant restrictions, including limited access to VAT invoices, increased monitoring, and a two to three-year prohibition from achieving A-level ratings [12]. - D-level ratings are reported to relevant departments, leading to stricter management measures [12][18].