System Construction And Practice Innovation For Tax Credit

The lack of credit has become the shackle which plagues the development of Chinese market economy, and the field of taxation is no exception. Starting from the construction of the tax credit system, taking the game theory, behavioral and psychological theory as angle of view, taking Rui’an city, Zhejiang province as case, using the literature reading method, comparative method, questionnaire survey and interviews as method, this paper analyses the reason of tax credit lacks, and probes into the issue of the construction of the tax credit system. In china, the research shows that factors that, lack of awareness of tax compliance, imperfect legal system, unsound public finances, cause many deficiencies in the construction of the tax credit system, and hinder the construction of a harmonious tax system and the healthy development of the market economy.Based on the experience of tax credit system of the United States, Japan, Singapore, the United Kingdom and other developed countries, this paper starts from the tax practice, combines theory with practice, and proposes the innovation path in view of the problems and practice of the tax credit system, which proposes to improve tax compliance awareness and build tax credit incentives to promote the coordinated development of "the tax payer-tax contractor-tax user", explores the formation of "tax pay-tax collection-tax use" trinity linkage mechanism, and effectively creates a integrity, fair and legal tax environment.