Construction Of China’s Tax Credit System

Market economy is not only law economy, but also credit economy. Lack of credit and the moral absence will lead to the low of China’s economic efficiency and the slow of the speed of development. At present, China is serious lack of credit the field of taxation, particularly in taxes links. The annual loss of tax revenue amounted to several hundred billion dollars. The non-credit tax payment behavior not only results in loss of tax revenue, state revenues decline, but also increases the cost of the tax department of taxation. Said the long term, it also affects the fundamental interests of the taxpayers themselves. Therefore, the tax credit system construction of meaning.This paper mainly adopts normative analysis using the combination of empirical analysis, theory and practice, cross-disciplinary research and so on, discusses the tax credit system construction in China more deeply. Except the introduction, this paper includes four parts.The first part is the exposition of tax credit related theory. Mainly analyses the credit of the concept, classification and function, Tax credit concept, role in determining the factors and the difference between tax credit and general credit, meanwhile, the concept of tax credit system shall be defined, and analyzed the influence of tax credit system mechanism and function. Put forward the essence lies in honest credit, keeps his promise, and think the tax credit is the tax component of the ethical behavior, here the author specifically proposed the difference between tax credit and general credit, but also proposed tax levy tax credit on the cost of the two parties;this paper argues that the law, administrative management system, the ideas of the taxpayer and tax men influence a taxpayer’s credit degree, but also with the needs of behavioral theory in the analysis of the tax credit system in the mechanism of taxpayer behavior, And pointed out the positive role of tax credit system.The second part is the lack of status analyze of tax credit.This section describes the main use of statistics, lack of credit on our tax status of a comprehensive analysis of the basic, based on the points discussed Lack of tax credit forms.This from the tax yearbook inspection data, the total size of tax evasion and individual income tax show that China’s present situation of lack of credit, and at the same time, according to declare and pay tax on tax form the lack of credit are classified, indicating that the performance of our lack of diversification of forms of tax credit.The third part is the discussion of the causes of loss of tax credit. This paper holds the reason of lack of tax credit in China should be divided into four aspects,and the four aspects are divided into two kinds. One is the state’s compulsory restraint mechanism, and the other is the social recognition of non-mandatory constraint mechanism.The first category include two aspects, first, Inadequate legal and scientific aspects, mainly including tax law itself is not perfect, there is absence of credit legislation and legal aid.second the tax administration systems are imperfect, the lack of collection and management system, tax system and the supervision of credit rating system will lead to tax uncredited.Social recognition of non-mandatory mechanisms, including the taxpayer’s tax constraints concept and idea of taxing people’s taxes, taxpayers, including understanding of the tax concept and awareness of their rights and obligations, tax philosophy is reflected in the tax man authority and duties of tax collection and understanding but the wrong understanding will guide their wrong behavior.The fourth part comes up with solutions. Based on the discussion of the optimal operation mode of thinking, this part comes up with solutions aimed at the four main problems on the lack of tax credit. Generally, the improvement of moral concept is the key, the use of law is the core, the administration system is the protection. We analyze the optimal strategies in the field of law and tax system and try to raise suggestions on the concept change of tax payer and publican by the method of psychology analysis. Specifically, improve the law system and accelerate the establishment and improvement of credit legislation, while the Improving the legal assistance and legal relief, the preparation of "Tax Legal Aid Act," paying more attention to.vulnerable groups. Secondly, in the tax administration system, tax collection mechanism should be optimized. In the field of tax-credit rating system optimization, strategies on the assessment standards, procedures and incentives were put forward, while optimizing both internal and external supervising system. As to the concept of taxpayers, from the economical psychology, the paper attempts to use Van laius model to come up with the factors such as taxpayer’s tax environment perception, the taxpayer rights act itself is a subjective feeling of the concept and influencing factors around the three proposed measures of improvement. Last but not the least, in the concept of taxation of people, based on the psychology to economic theory with the factors affecting ’taxpayers’ concept, we come up with the interaction mechanism so as to put forward the strategies to improve taxpayer and taxing people’s concept.This innovation is mainly manifested in the following:The first, According to my own thoughts, author proposed there are three different between the Tax credit and the General credit, Including whether the relationship between the credit body is direct and clear,whether the status of the two sides by grant is equal, whether the level of compliance with credit have a direct impact on the credit body’s benefits.The second:In research of the influence of the Tax credit system,author used the Behavior theory. Theory based on the Demand theory and other Behavior theories, through Understanding the impact on the demands,motivations and objectives of the Tax credit system, author want to know the path that how the Tax credit syste acting the role of the behavior of the Taxpayer.The third, This article has conducted more thorough careful research to the tax payment degrees of comparison evaluation policing method.This article unified each provinces and cities the concrete implementation means to carry on the comparison, This article from the evaluation content and the standard, the evaluation means’ organization and the procedure as well as the evaluation incentive mechanism three aspects analyzed our country to pay taxes the degrees of comparison evaluation system’s flaw,Thus proposed to deal with the proposed.The fourth, This article has introduced the economical psychology between the tax levier and taxpayers in the taxpayer idea’s influencing factor and the optimized research.This article introduces the meaning of the famous van raaij model, the analysis of the concept of the factors influencing and how to pass on the role and streamline tax levier and taxpayer’s tax philosophy.