Research On The Construction Of Tax Credit System In China

Confucius has been said that: "people without honesty, what is he good for ? " both the importance of personal development or progress of national integrity could not be ignored. With the great improvement of China’s market economy, “Credit” gradually became the foundation of all economic and trade exchanges, unfortunately the lack of credit were often seen in our daily life. In the field of our national tax, it mainly performance for the illegal of the Tax-related, crime occur frequently. This series of problems not only made the tax revenue loss, which were directly affect the fiscal revenue, but also threatened the order of our market and the pace of the construction of harmonious relationship between tax levy and payment. The establishment to promote the integrity of tax system is both the important reform content of deepen the collection and management system between the national and regional tax bureau and the main point of promote the construction of tax credit system. In recent years, based on the imperfect tax credit evaluation system, the tax authorities has been implemented classification management to the taxpayers, which has made remarkable achievements. But our present tax credit system needed to be further improved. As a result, to construction our own tax credit system, we should learn the successful experience from the advanced countries and timely with the aid of the bank, business and the media. So as to further promote the tax credit system and the healthy and orderly development of the society credit system.Therefore, this paper in view of the problems existed in the development of our tax credit. Through learn and sum up the successful experience from United States, Britain, Mexico, Singapore, Japan and other countries in the tax credit system construction, combining with the special situation of our own tax credit evaluation index system and the tax law "blacklist", on the base of < deepening tax, tax collection and administration system reform scheme >, I proposed some general advice and specific recommendations to promote the improvement of the tax credit system in China.Through the study of China’s tax credit system construction, I found that resolve the current problem of lack of tax credit as soon as possible, not only helps to perfect the tax law system and achieve the goal of tax administration but better be able to reduce tax loss at the largest extent as well as increase social wealth combined with promote the tax fair. In order to improve the taxpayer’s consciousness, the construction of a harmonious tax credit environment has important meaning in our tax culture and our tax revenue credit.