The Tax Revenue Credit System Construction Of Shuangliao Cities And Areas Tax Bureau

The paper first chapters elaborated the Shuangliao city tax revenue credit system construction present situation and the question with emphasis, since long, to strengthen the tax revenue collection work the initiative, enhances the tax revenue collection work the efficiency, the reduction and even the stop steals evades taxes the phenomenon, according to the national request, the Shuangliao cities and areas tax bureau carried on the reform in the tax revenue collection domain, the tax revenue collection flow also unceasingly was reforming many times and optimizes, managed the household from the specialist to draft, the tube, to look up three separates, levied severely to the heavy examination, and so on. Looking from the practice, these reforms to a certain extent impels Shuangliao tax revenue collection work smooth advance, the tax revenue successive years to create new high. However, for many years reform, has been realizing the tax revenue collection's initiative aspect, its effect also with difficulty satisfying. The tax revenue collection mainly selects the method which the personnel collect to carry on, not only this increased the tax revenue collection cost greatly, moreover is opposite in many, and changes unceasingly the taxpayer, is quite passive. All these mainly stem from the tax revenue collection domain to have the quite serious information asymmetrical problem. The Tax authorities lack the thorough understanding to taxpayer's real information. Specially"take paid taxes in the mid-1990s reports and optimizes the service as the foundation, take the computer network as the backing, the centralism collection, key examination"after new tax revenue collection pattern implementation, the Tax authorities to the taxpayer information acquisition's main way were the tax payment declaration material which the taxpayer sent on own initiative. But can declare goods on own initiative for the taxpayer, through increases the examination dynamics to come to guarantee. Should say that this collection mentality in is as a whole correct, but in taxpayer numerous, scattered, financial systems not perfect, income transparency not high, cash transaction quite universal and so on under actual condition, depends upon the Tax authorities merely"the key examination", but is also insufficient to eliminate the taxpayer completely"the lucky psychology". As a result of the examination strength and the level limit, the Tax authorities achieve comprehensive and the effective investigation with difficulty to the tax payment declaration material's authenticity. Gradually, is in the information to hold inferiority side Tax authorities, its tax revenue collection work becomes quite passive, causes to steal runs away the national tax revenue phenomenon to be common, this seriously had already harmed the national tax benefit and the legal sanctity. The tax payment credit appraisal through will carry on the allocation, the rating to taxpayer's future tax payment credit, the key attention degrees of comparison low taxpayer, will impel in the tax revenue collection domain by this information disclosure dynamics, will promote the information to be symmetrical, this may save Tax authorities' manpower, the physical resource greatly, will enable the tax revenue collection work about face"to wait visits","to investigate and"the capriciousness"afterward"and so on present situations, turned toward in anticipation initiative collection to transform. Looking from the overseas practice, Japan, South Korea"the blue color reported that","the green reported"and so on systems, are the tax payment credit appraisal model utilization. The tax payment deference consciousness difference is the good faith tax payment flaw consciousness root. Pursues the motive which own benefit maximization is steals evades taxes to be. Under the market economy value idea's function, the taxpayer always makes every effort to pursue own benefit the maximization. At the same time, before the tax payment, they to whether to pay taxes truthfully the existence cost and the income psychology anticipated. On the other hand, looking from the game theory angle, the taxpayer pursues the profit maximization to cause it to have certain tolerance to the tax payment, if surpasses its bearing capacity, then chooses steals evades taxes. But the present our country exists truly such as governs the tax the social environment ideal, not to be insufficient legally to the tax revenue illegal activity punishment dynamics, the social credit system not yet establishes and so on phenomena, these can give the taxpayer because to pursue own benefit maximization to choose steal evade taxes provide the condition. The tax revenue legal regime for governs the tax to cause the difficulty legally not perfectly. The tax revenue legal regime standard, the level are not low, governs the tax to land on feet with difficulty legally. At present our country not set systematic, legislative level high tax revenue statute book, only then "the People's Republic of China Tax revenue Collection Control law", "the People's Republic of China Individual income Tax law" and "People's Republic of China Enterprise Obtained Tax law" belongs to the law which National People's Congress legislates, other many are the single categories of taxes laws and regulations which, the rule formulates by the department, some laws, the laws and regulations connection, the uniformity are bad, brings the difficulty for the tax revenue law enforcement, objectively to steal evades taxes has provided the legal space. Then, the article briefed the overseas tax revenue credit system construction present situation briefly.The paper second chapter elaborated the Shuangliao city tax revenue credit status indicator system with emphasis, and the tax registration target refinement is: Starts doing business the registration, seizes and hands in for cancellation the tax money registration, the tax affairs e's registration, the registration credential use, the tax affairs registration certificate trades the card, the tax registration credential is hanging, the tax payment recognized that the situation (recognizes and so on including common taxpayer), the bank account number registers, the report. The tax payment declaration situation target refinement is: Pays taxes on time the declaration rate, pays taxes on time the declaration rate of accuracy, the generation of buckle generation gives on time the declaration rate, the generation of buckle generation gives reports the rate of accuracy on time, sending financial inventory accounting the report form and other tax payment material. The book, the certificate management situation target refinement is: Sending financial inventory accounting system or financial inventory accounting measure and accounting software; According to the stipulation establishment, guarantees the management book, the certificate, according to legitimate, the effective certificate keeps accounts, to carry on the calculation, the receipt storage, the use, the tax controls the installment and the forgery-proof tax controls system's installment, the use. The tax money payment situation target refinement is: The due payment tax money the warehousing rate, owes the tax money situation on time, the generation of buckle generation gives, the request generation to draft the tax money on time the warehousing rate. Violates the tax revenue law, the administrative rules and regulations behavior processing situation refinement is: Fords the tax illegal police records, the tax affairs administrative sanctions record, other tax revenue illegal activity record.The paper third chapter elaborated the tax revenue credit status model, the flow chart with emphasis and hits the chronometer, and through the flow chart, the tabulation, cites the example and so on, introduced the operating process, the point scale and to taxpayer's evaluation result in detail.The paper fourth chapter elaborated the consummation tax revenue credit system construction system safeguard mechanism with emphasis. First, establishment and consummation tax revenue judicature safeguard system. Should establish the tax revenue priority judicature relief system as soon as possible. As soon as possible establishment tax revenue generation of position power, cancellation power judicature relief system. At the right moment in the criminal law the additional regulations corresponding legal responsibility provision, strengthens the sense of responsibility which, the sense of obligation the Department concerned assists. In the tax detects police in the foundation, sets up tax affairs police, takes Tax authorities' organic composition part. The establishment tax affairs law hall, tries in the tax revenue judicature safeguard process to appear specially fords the tax civil, the criminal activity, the administrative case. Vigorously the promotion consciousness which serves for the taxpayer, establishes the tax revenue credit system, establishes the taxation and uses the tax the good faith system. The deepened tax affairs first-level examination organizational reform, constructs the information management platform, strengthens the vocational training and the political study, constructs the high quality the tax affairs to examine the troop. Perfect intermediate credit system. The tax affairs department deals with the tax revenue credit Intermediate services organization to carry on the corresponding management and the surveillance, the promotion tax revenue credit administration healthy development.In the synthesis, the construction tax revenue credit system, is a systems engineering, is the tax revenue order stable foundation, is the market healthy development foundation. In profits from the overseas tax revenue credit administration experience's foundation, stands in the establishment tax revenue credit administration system's altitude, we should carefully examine the credit in the tax revenue collection management function, further consummates our country to pay taxes the credit administration, thus advances our country to govern the tax legally the advancement.