Research On Tax Credit Construction Of Kunming National Taxation Bureau

“People without Credit is not capable”. " Credit " is one of the basic meaning of doing things.It is also deeply rooted in Chinese traditional culture. With the development of economy, "credit" is become more and more important in China’s economic construction. Since 1999, China’s tax credit gradually taking the pace of construction. Through 10 years of exploration, Various parts of the country have achieved some results in the tax credit building. But in recent years, the phenomenon of lack of credit is still frequently occur. It’s not only affects the economy sphere, but also affect the construction of building a harmonious society of social credit system. In order to play a good role in guiding people paying taxes honestly and Legally. In order to effectively reduce the loss of tax revenue. Final effectively promote the social credit system construction. This article use IRS tax credit for construction of Kunming as an example. Learn from the advanced experience of foreign countries on the basis, Comments from eight aspects to improve the tax credit system in Kunming. Provide a reference for the tax credit system in Southwest China.