About Our Country Tax Credit System Construction

Kongzi said:"persons without the credit, what is he good for?""Since ancient times there is dead, people without a letter never exist." They all emphasize the importance of national progress which honesty and trustworthiness have in personal development.Credit is the foundation of the modern market economy trade. Since the reform and opening up, China’s socialist market economy is gradually improving, but in economic life, credit deficiency phenomenon happens time and again. In the state’s tax areas it is mainly for the loss of tax revenue, which not only erodes the national financial revenue, heavily influenced by the market order and the relationship between taxpayers and tax authorities. The tax credit is an important part of the tax credit and plays a vital role. Therefore we view the present our country tax credit deficiency type and analysis the performance of its causes, learning the successful experience of advanced countries, the bank, industrial and commercial the various forces, media construction of tax credit system, thus further promoting tax credit and even in the whole social credit system development.Research of China’s tax credit system construction of the problem, not only conducive to the tax according to law, perfecting the tax law system, is more advantageous to reduce the loss of tax revenue, increase wealth of society, promote the social construction of tax culture, improve the consciousness of tax payers. In addition, gradually establish and perfect our tax credit system construction, for tax credit construction and development provides strong safeguard.Therefore, in view of China’s tax credit development situation, by learning the successful experience of advanced countries, based on China’s current practice basis, from five aspects of the construction of our country s tax credit system, to become a whole, in order to promote our country’s tax credit system build and perfect. The full text is divided into five parts:The first part:introduction. It mainly points out the background and the research significance, research status at home and abroad combing, points out the research method, theoretical analysis for the follow-up to pave the way. Part second:China’s tax credit lack basic theory analysis, mainly on the basic theory of tax credit limit, including credit, tax credit, tax credit, analysis of China’s tax credit deficiency type, point out our country tax credit lack specific performance.The third part:mainly by the lack of credit in China’s case by China’s tax credit lack specific performance, separately from the psychological, economic, legal, institutional and social five aspects of China’s tax credit loss.The fourth part:tax credit international successful experience for reference, mainly from consciousness of paying tax, law system, tax services, social supervision in four aspects were introduced to Europe and the United States the successful experience, based on the conclusion drawn on our country’s tax credit system construction.Part fifth:China’s tax credit system construction in our country, tax credit five causes, separately from the tax credit education level, tax credit, tax credit assessment level of law, tax credit and tax credit supervision level service level in five aspects of the construction of China’s tax credit system and specific measures.