There are five assessment levels of tax 5c, as follows:

1, excellent: it means that the tax authorities have performed well in serving taxpayers;

2. Good: It shows that the tax authorities have achieved certain results in serving taxpayers;

3. General: It shows that the tax authorities still have some shortcomings in serving taxpayers;

4. Poor: It shows that the tax authorities have serious problems in serving taxpayers;

5. Unqualified: It means that the tax authorities have serious problems in serving taxpayers and need to investigate relevant responsibilities. China tax 5C evaluation system is a new tax service evaluation system developed by China tax authorities on the basis of "sunshine tax".