The System For Evaluation Of The Tax Credit Grade

The evaluation of the tax credit grade embodies the requirement of society forcredit at the stage of the market economy. Creating scientific evaluation system of taxcredit grade plays an important role in promoting the consciousness of paying tax ofenterprises, setting up the consciousness of credit, improving the working method oftax offices, raising the efficiency of the collection and management. First, this article analyses the general theory of the evaluation of tax credit;stipulates the definition, principle, and method of the evaluation of tax credit grade;shows the procedure of evaluation and the manners of setting up and managing taxcredit grade;establishes the index system of the evaluation of tax credit grade on thebasis of analyzing comprehensively the work of tax collection and management.Second, the article uses the method of probability theory to analyze the weight givenby the experts and to judge the correlation of all indexes, fixes the major componentthrough regression analysis, it determines the grade variation range, gives subordinaterelation, establishes the evaluation model by using ambiguous comprehensive analysisby which decides tax credit grade of the enterprises being evaluated and tests thespecific indexes of the past 24 months of an enterprise. Last, this article explainssimply the development trend and applying prospect of the evaluation of tax creditgrade.