纳税信用等级A，B，C，D，M是什么意思 - 百度知道
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d级信用 考评分在40分以下的或者直接判级确定的，为d级。 若有下列情形之一的，不进行计分考评，一律定为d级： （一）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；
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