On Establishment Of Tax-Paying Credit: A Case Of Changchun City

Taxation credit is an important part of social credit, also is an inscape of taxation system. At present, establishment of taxation credit has started initially and gained some success, however, there are still many problems, especially establishment of tax-paying credit. Thereby, it has guideline action and operation significance for further deepening innovation of taxation system to research establishment of tax-paying credit. This essay has treated Changchun City as an individual case and researched the establishment of tax-paying credit, including four parts.The first part is for establishment of tax-paying credit and its meaning, has introduced establishment of tax-paying credit, its related categories and its meaning. Taxation credit is a kind of moral norm for taxation consisted of tax collection and paying of rule, honesty and cooperation, which is an object established in legal nexus of taxation, representing and reflecting creditability between the collector and payer. Tax-paying credit is a social appraisal for tax-paying obligation and ability of taxpayer, is promise to pay taxation made by taxpayer in certain period. Namely, for the obligations of taxation registration, tax declaration, tax-paying, usage of invoices, Golden Tax Project, financial accounting and so on, the taxpayer should obey the national fiscal, financial and accounting rules and regulations, guarantee having no tax dodging, tax evasion, tax revolt or back tax, besides that, should have complete financial and accounting management system, complete accounting material, real information disclosure without records of misconduct. For economics theory, tax-paying credit is a social capital included in the category of public product. Establishment of tax-paying credit is a progress that the collector and taxpayer exert their rights and perform their obligations respectively in accordance with the law work together to enhance reality and accuracy, improve level of tax-paying credit and accelerate harmony between tax collection and tax-paying in specific taxation relation. Establishment of tax-paying credit is beneficial to deepen innovation of tax collection to realize virtuous circle of tax collection, beneficial to reduce taxation cost and increase administrative efficiency of taxation and is propitious to encourage taxpayers to pay tax in accordance with the law and reduce loss of taxation.The second part, actuality analysis for establishment of tax-paying credit in Changchun City, has anatomized the causes for dishonor of tax-paying through appraising the actuality for establishment of tax-paying credit in Changchun objectively. The establishment of tax-paying credit in Changchun City is still in initial step, and tax-paying credit here is worrying, which is presented as follows: firstly, the tax-paying credit system is distempered and incomplete, there is only Trail Method for Appraisal and Management of Tax-Paying Credit Grade issued at present; the supporting measures for encouragement, punishment, supervision and management are incomplete, especially the force of encouragement to A-grade taxpayer is not powerful, encouragement effect is unobvious and the measures to punish dishonor is not powerful, which is hard to realize the target of punishment. Secondly, the taxpayers are lack of credit consciousness, which is represented to be untruthful taxation declaration, taxation dodging and evasion, increasing illegal circumstance of taxpayers, and continuous upgrade of illegal measures. Thirdly, the channel to collect credit information is limited and the information share mechanism is lacked here. At present, informatization level in Changchun can not reach the level to connect with industry and commerce, banks, CIQ and other departments, which only depends on related data declared by the taxpayer or the data collected by taxation department for routine management, cannot realize update of the data. The information for taxpayer is primary and blurry, is hard to satisfy the requirement of attestation and credit appraisal, and the tax-paying credit information collected here is incomplete, distorted and not timely. For the above problems in establishment of tax-paying credit, the causes including the following aspects: firstly, rational behavior and bandwagon effect of economic man, which is represented to be weak credit taxpaying consciousness of taxpayer; secondly, the information mastered by taxation department is incomplete, is hard to the whole real business circumstance of the tax-payer; thirdly, rules and regulations of taxation is incomplete, effect of taxation law is weak, and the system is incomplete and there are holes in the content, which provide condition for the taxpayer to be dishonored; fourthly, the usage of tax is not regulated; and the fifthly, taxation department do not do it best to collect and manage taxation.The third part is international reference for establishment of tax-paying credit. The integrated revelation conforming to actuality of our country has been found here through introducing successful experience of America, Japan, Germany and Italy to establish tax-paying credit: to establish credit intermediary services institution to realize intensification of tax-paying credit management; accelerate legislation work of tax-paying credit to construct the footstone of tax-paying credit mansion; expedite the establishment of tax-paying credit database to advance scientific operation of taxation credit; establish punishment mechanism of tax-paying credit or the mechanism to link tax-paying credit together with commercial credit, to exert the effect of taxation credit.The fourth part has used international advanced experience for reference and brought out the advice to improve establishment level of tax-paying credit in China in accordance with establishment of tax-paying credit in Changchun. Firstly, to update concept, establish tax-paying credit culture suitable for economical development, should pay attention to honesty education and faith education to make the people to cultivate profound credit logos. Secondly, complete the system and tax-paying credit mechanism, to supervise personal credit status of tax-payer effectively through establishing personal taxation credit system; establish credit intermediary services institution to transmit information for enterprises and individuals objectively, equitably and independently, and provide rational support for establishment of tax-paying credit; perfect tax-paying credit grade system further to advance the efficiency of taxation management and accelerate equitable law enforcement and tax-paying obeying. Thirdly, establish an excellent environment, construct social environment for the legal system of honesty and credit, and strengthen the force of legislation, enforcement and supervision through perfecting the rules and regulations for taxation; accelerate honesty and faith through establishing punishment mechanism of dishonor and encouragement mechanism of faith. Fourthly, innovation of management, provide supporting system for establishment of tax-paying credit, resolve the dissymmetry of information through establishing database of tax-paying credit; protect legal rights and benefits of the taxpayer through strengthening establishment of tax usage credit; respect every taxpayer of honesty and faith, and provide top service for them. In this way, depending on the efforts of taxpayer and taxation department, establishment of tax-paying credit in our country will be accelerated to develop.