{"text_format":"3","workbook":"xls","n_sheets":1,"sheets":["指标"],"not_rendered":{"external_links":1},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"指标","index":0,"n_rows":80,"n_cols":7,"rows_kept":80,"merged":[[1,0,1,6],[2,0,9,0],[2,1,4,1],[2,2,2,6],[3,2,3,6],[4,2,4,6],[5,1,7,1],[5,2,5,6],[6,2,6,6],[7,2,7,6],[8,1,9,1],[8,2,8,6],[9,2,9,6],[10,0,19,0],[10,1,19,1],[11,2,19,2],[11,3,15,3],[17,3,19,3],[20,0,32,0],[20,1,32,1],[20,2,26,2],[20,3,22,3],[24,3,26,3],[27,2,32,2],[28,3,29,3],[30,3,31,3],[33,0,44,0],[33,1,44,1],[33,2,39,2],[33,3,36,3],[37,3,39,3],[40,2,44,2],[40,3,42,3],[43,3,44,3],[45,0,64,0],[45,1,64,1],[45,2,61,2],[45,3,52,3],[53,3,60,3],[62,2,64,2],[63,3,64,3],[65,0,71,0],[65,1,71,1],[65,2,71,2],[65,3,70,3],[72,0,79,0],[72,1,74,1],[72,3,72,5],[73,3,73,5],[73,6,74,6],[74,3,74,5],[75,1,79,1],[75,3,75,5],[76,3,76,5],[77,3,77,5],[78,3,78,5],[79,3,79,5]],"flags":["formulas_cached_only"]}
["附件"]
["纳税信用评价指标和评价方式（试行）"]
["纳税人信用历史信息","基本  信息","税务登记信息：纳税人名称，纳税人识别号，注册地址，经营地址……"]
[null,null,"人员信息：法定代表人（姓名+身份证号码），财务负责人（姓名+身份证号码），出纳（姓名+身份证号码），办税人（姓名+身份证号码）"]
[null,null,"经营信息：XX年度经营收入合计XX元，已缴税款合计XXX元（其中：增值税XX元，消费税XX元，营业税XX元，…）"]
[null,"评价年度之前优良信用记录","外部门信用最高级别\n（比如：2010年：海关XX，工商XX，质检XX，环保XX，银行XX……）\n（比如：2011年：海关XX，工商XX，质检XX，环保XX，银行XX……）……"]
[null,null,"本部门A级信用记录（比如：2010年，2011年，2012年，……）"]
[null,null,"国/地税稽查无问题年份（比如：2011年、2012年、……）"]
[null,"评价年度之前不良信用记录","外部门信用最低级别\n（比如：2010年：海关XX，工商XX，质检XX，环保XX，银行XX……）\n（比如：2011年：海关XX，工商XX，质检XX，环保XX，银行XX……）……"]
[null,null,"本部门D级信用记录（比如：2010年，2011年，2012年，……）"]
["税务内部信息","经常性指标信息","一级 指标","二级指标","三级指标","扣分标准","直接  判级"]
[null,null,"01.涉税申报信息","0101.按照规定申报纳税","010101.未按规定期限纳税申报（按税种按次计算）","5分"]
[{"$nulls":4},"010102.未按规定期限代扣代缴（按税种按次计算）","5分"]
[{"$nulls":4},"010103.未按规定期限填报财务报表（按次计算）","3分"]
[{"$nulls":4},"010104.评价年度内非正常原因增值税或营业税连续3个月或累计6个月零申报、负申报的","11分"]
[{"$nulls":4},"010105.自纳税人向税务机关办理纳税申报之日起不足3年的","11分"]
[{"$nulls":3},"0102.增值税抄报税","010201.增值税一般纳税人未按期抄报税的（按次计算）","5分"]
[{"$nulls":3},"0103.出口退（免）税申报与审核","010301.未在规定期限内办理出口退（免）税资格认定的（按次计算）","3分"]
[{"$nulls":4},"010302.未按规定设置、使用和保管有关出口货物退（免）税账簿、凭证、资料的；未按规定装订、存放和保管备案单证的（按次计算）","3分"]
[{"$nulls":4},"010303.未按规定报送出口退税申报资料的（按次计算）","3分"]
["税务内部信息","经常性指标信息","01.涉税申报信息","0103.出口退（免）税申报与审核","010304.从事进料加工业务的生产企业，未按规定期限办理进料加工登记、申报、核销手续的","3分"]
[{"$nulls":4},"010305.出口企业提供虚假备案单证的","11分"]
[{"$nulls":4},"010306.将应适用增值税征税政策的出口货物劳务及服务申报出口退（免）税","11分 "]
[{"$nulls":3},"0104.税收优惠资格资料真实申报","010401.增值税优惠申报材料虚假；010402.消费税优惠申报材料虚假；010403.营业税优惠申报材料虚假；010404.企业所得税优惠申报材料虚假；010405.车船使用税优惠申报材料虚假；010406.印花税优惠申报材料虚假；010407契税优惠申报材料虚假；010408.土地增值税优惠申报材料虚假；010409.城市维护建设税优惠申报材料虚假；010410.资源税优惠申报材料虚假；010411.耕地占用税优惠申报材料虚假；010412.土地使用税优惠申报材料虚假；010413.房产税优惠申报材料虚假","----","直接判D"]
[{"$nulls":3},"0105.未按规定报送相关涉税资料","010501.未按规定时限报送财务会计制度或财务处理办法；010502.使用计算机记账，未在使用前将会计电算化系统的会计核算软件、使用说明书及有关资料报送主管税务机关备案的；010503.纳税人与其关联企业之间的业务往来应向税务机关提供有关价格、费用标准信息而未提供的；010504.未按规定提供其他涉税资料的（按次计算）","3分"]
[{"$nulls":4},"010505.未在规定时限内向主管税务机关报告开立（变更）账号的","5分"]
[{"$nulls":4},"010506.提供虚假涉税资料，不如实反映或拒绝提供涉税资料的","11分"]
[null,null,"02.税(费)款缴纳信息","0201.欠缴税(费)款次数","020101.未按规定期限缴纳已申报或批准延期申报的应纳税(费)款（按次计算）","5分"]
[{"$nulls":3},"0202.欠缴税款金额","020201.至评定期末,已办理纳税申报后纳税人未在税款缴纳期限内缴纳税款或经批准延期缴纳的税款期限已满,纳税人未在税款缴纳期限内缴纳的税款在5万元以上的（含）","11分"]
[{"$nulls":4},"020202.至评定期末,已办理纳税申报后纳税人未在税款缴纳期限内缴纳税款或经批准延期缴纳的税款期限已满,纳税人未在税款缴纳期限内缴纳的税款在5万元以下的","3分"]
[{"$nulls":3},"0203.未按规定履行代扣代缴义务","020301.已代扣代收税款，未按规定解缴的（按次计算）","11分"]
[{"$nulls":4},"020302.未履行扣缴义务，应扣未扣，应收不收税款（按次计算）","3分"]
[{"$nulls":3},"0204.核定征收","020401.日常管理中被税务机关依职权核定计算税款的(按税种)","11分"]
["税务内部信息","经常性指标信息","03.发票与税控器具信息","0301.发票开具、取得、保管、缴销、报告","030101.应当开具而未开具发票；030102.使用电子器具开具发票，未按照规定保存、报送开具发票数据的（按次计算）","5分"]
[{"$nulls":4},"030103.未按规定开具发票；030104.纸质发票未加盖发票专用章；030105.未按规定保管纸质发票并造成发票损毁、遗失的；030106.未按照规定缴销发票；030107.未按规定向税务机关报告发票使用情况的；030108.违规跨境或跨使用区域携带、邮寄、运输或者存放纸质空白发票（按次计算）","3分"]
[{"$nulls":4},"030109.擅自损毁发票的（按次计算）","11分"]
[{"$nulls":4},"030110.虚开增值税专用发票或非善意接收虚开增值税专用发票的；030111.非法代开发票的；030112.私自印制、伪造、变造发票，非法制造发票防伪专用品，伪造发票监制章的；030113.转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品的；030114.知道或者应当知道是私自印制、伪造、变造、非法取得或者废止的发票而受让、开具、存放、携带、邮寄、运输的；030115.违反增值税专用发票管理规定或者违反发票管理规定，导致其他单位或者个人未缴、少缴或者骗取税款的","----","直接判D"]
[{"$nulls":3},"0302.税控器具安装、使用、保管","030201.未按照税务机关的要求安装、使用税控装置的；030202.未按规定申请办理增值税税控系统变更发行的","3分"]
[{"$nulls":4},"030203.损毁或者擅自改动税控装置的","11分"]
[{"$nulls":4},"030204.未按规定保管税控专用设备造成遗失的（按次计算）","1分"]
[null,null,"04.登记与账簿信息","0401.税务登记","040101.未按规定期限办理税务登记或扣缴税款登记或变更税务登记的；040102.未按规定开具或核销外出经营管理证明的（按次计算）","3分"]
[{"$nulls":4},"040103.有非正常户记录的纳税人；040104.非正常户直接责任人员注册登记或负责经营的其他纳税户；040105.D级纳税人的直接责任人员注册登记或负责经营的其他纳税户","----","直接判D"]
[{"$nulls":4},"040106.法律规定对纳税人进行强制认定，纳税人未在规定时限内办理税务认定的（如增值税一般纳税人认定等）","5分"]
[{"$nulls":3},"0402.账簿与凭证","040201.应设置未设置或未按照规定设置账簿、记账凭证以及其他纳税资料的；040202.未按照规定保管账簿、记账凭证以及其他纳税资料的；040203.账目混乱、残缺不全难以查账或原始凭证不合法、不真实的","11分"]
[{"$nulls":4},"040204.不能按照国家统一的会计制度规定设置账簿，并根据合法、有效凭证核算，向税务机关提供准确税务资料的","11分"]
["税务内部信息","非经常性指标信息","05.纳税评估、税务审计、反避税调查信息","0501.纳税评估信息","050101.补税金额不满1万元且占当年应纳税额不满1%，已补缴税款、加收滞纳金、缴纳罚款的","1分"]
[{"$nulls":4},"050102.补税金额不满1万元且占当年应纳税额1%以上，已补缴税款、加收滞纳金、缴纳罚款的","1分+(应补税款/评价期应纳税款×100%)"]
[{"$nulls":4},"050103.补税金额1万元以上且占当年应纳税额不满1%，已补缴税款、加收滞纳金、缴纳罚款的","3分"]
[{"$nulls":4},"050104.补税金额1万元以上且占当年应纳税额1%以上，已补缴税款、加收滞纳金、缴纳罚款的","3分+(应补税款/评价期应纳税款×100%)"]
[{"$nulls":4},"050105.无补税，行为罚2000元或以下且已缴纳（按次计算）","1分"]
[{"$nulls":4},"050106.无补税，行为罚2000元以上且已缴纳（按次计算）","3分"]
[{"$nulls":4},"050107.在规定期限内未补交或足额补缴税款、滞纳金和罚款","----","直接判D"]
[{"$nulls":4},"050108.拒绝、阻挠税务机关依法进行纳税评估的","11分"]
[{"$nulls":3},"0502.大企业税务审计信息","同050101","1分"]
[{"$nulls":4},"同050102","1分+(应补税款/评价期应纳税款×100%)"]
[{"$nulls":4},"同050103","3分"]
[{"$nulls":4},"同050104","3分+(应补税款/评价期应纳税款×100%)"]
[{"$nulls":4},"同050105","1分"]
[{"$nulls":4},"同050106","3分"]
[{"$nulls":4},"同050107","----","直接判D"]
[{"$nulls":4},"050208.拒绝、阻挠税务机关依法进行大企业税务审计的","11分"]
[{"$nulls":3},"0503.反避税调查信息","050301.拒绝、阻挠税务机关依法进行反避税调查或拒绝提供反避税调查资料的","11分"]
[null,null,"06.税务稽查信息","0601.涉税犯罪","060101.存在逃避缴纳税款、逃避追缴欠税、骗取出口退税、虚开增值税专用发票等行为，构成犯罪的；060102.骗取国家出口退税款，被停止出口退（免）税资格未到期的；060103.以暴力、威胁方法拒不缴纳税款或者拒绝、阻挠税务机关依法实施税务稽查执法行为的","----","直接判D"]
[{"$nulls":3},"0602.涉税违法被行政处罚","060201.存在偷税行为，未构成犯罪，但偷税（逃避缴纳税款）金额10万元以上且占当年各税种应纳税总额10%以上，已缴纳税款、滞纳金和罚款的","----","直接判D"]
[{"$nulls":4},"060202.存在逃避追缴欠税、骗取出口退税、虚开增值税专用发票等税收违法行为，未构成犯罪，已缴纳税款、滞纳金和罚款的","----","直接判D"]
["税务内部信息","非经常性指标信息","06.税务稽查信息","0603.发现少缴税款行为,作出补缴税款处理","同050101","1分"]
[{"$nulls":4},"同050102","1分+(应补税款/评价期应纳税款×100%)"]
[{"$nulls":4},"同050103","3分"]
[{"$nulls":4},"同050104","3分+(应补税款/评价期应纳税款×100%)"]
[{"$nulls":4},"同050105","1分"]
[{"$nulls":4},"同050106","3分"]
[{"$nulls":3},"0604.拒绝、阻挠税务机关执法","060401.拒绝或阻止税务执法人员依法依规开展入户检查时记录、录音、录像、照相和复制的","11分"]
["外部信息","外部参考信息","一级\n指标","二级指标",null,null,"评级  标准"]
[null,null,"评价年度优良信用记录","外部门信用最高级别（比如：2014年：海关XX，工商XX，质检XX，环保XX，银行XX……）",null,null,"仅记录 不扣分"]
[null,null,"评价年度不良信用记录","外部门信用最低级别（比如：2014年：海关XX，工商XX，质检XX，环保XX，银行XX……）"]
[null,"外部评价信息","银行","银行账户设置数大于纳税人向税务机关提供数",null,null,"扣11分"]
[null,null,"工商","已经在工商部门完成股权转让变更登记或其他涉税变更登记的纳税人至评价年度结束时未向税务机关报告相关信息",null,null,"扣11分"]
[null,null,"房管、土地管理部门或媒介","欠税5万元以上纳税人处置其不动产或大额资产之前未向税务机关报告",null,null,"扣11分"]
[null,null,"海关","进口货物报关数小于增值税进项申请抵扣数",null,null,"扣11分"]
[null,null,"……","……",null,null,"……"]