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Analysis Of The Structure Of Mechanism Of Credit In Taxation

Posted on:2011-05-14Degree:MasterType:Thesis
Country:ChinaCandidate:X Y DeFull Text:PDF
GTID:2189330338975476Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Taxation is one of critical way to balance the social interests, and promoting social prosperity and progress, it's necessary to require for a building a harmonious society to establish harmony between the taxation relationship between the taxation credit system construction in order to achieve the combination of integrity and harmonious relationship. However, the current taxation credit in China is damaged in several aspects, which is an obstacle to build a harmonious society. There are the following main causes: one is the incentives of the taxation credit, limited only in tax credit, equal with taxation credit, the credit concern in taxation is a lack of taxation credits mechanism to regulate the rules. Based on these ideas, the research in taxation credit in the current research of relevant literature, the taxation credit, witch is the scope of scientific basis for standard definition, and finding the its mechanism and function of the concept of depth analysis of taxation credit mechanism lack of intelligence, international taxation of management mode is based on the belief of going forward the taxation credit, to establishing mechanisms and specific measures of our framework.In order to establish a complete taxation laws, a taxation work's start is to build a complete legal system of taxation. The first thing is it must reflect the ideas of the scientific thought of development. The spirit of building a harmonious society, and implementing taxation fairness, justice, taking into account of social and the public's needs and abilities of the citizens who pay taxes, under a consideration of groups with different income, adjust the balance the taxation burden on citizens. Secondly, the content of program must be open, transparent, simple and clear to facilitate payment of taxes and taxation authorities, making the respective rights and obligations of taxpayers clearly. Thirdly, the taxation legislation should be an extensive action for crowds. The last one is increasing the income as soon as possible that is the bas determines the nature characteristic and principle of taxation in our country. In the collection and management aspect, decrease the tax money, which is becoming one part of the government propaganda, transparency of law enforcement, audit management, or review of the credit system, or more inspectors. Establish a good taxation services system, and create a good taxation credit in current atmosphere and the environment. What we need is changing the traditional attitude to taxation. Fully aware of tax the taxpayer is the ultimate supplier, and public revenue tax collectors consumers, the final goal is make the tax payers realize their position of owner possession.
Keywords/Search Tags:taxation honesty, taxation credit, taxation legislation, taxation system, main subject of taxation
PDF Full Text Request
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