Research On The Construction Of Tax Credit System In Anxi County

No matter the socialist market economic system, or social governance system, in the study will be related to the social credit system. And the most direct reflection of a country’s social credit situation is the tax credit, it also represents the level of social civilization of the country. Lay a solid foundation for the credit of tax is an important part of the construction of social credit system in our country,it can not only help to promote the harmonious relationship between tax levy and payment, to promote the smooth development of the cause of tax, but also help to create a "praise the integrity, social atmosphere of dishonesty punishment.In this article is on the basis of briefly introducing the economy and analyzing the tax management structure of Anxi county, then preliminary summarize the tax credit system construction. Anxi county has obtained the certain effect in taxpayers tax compliance, commented construction and reduce the tax cost in recent years.But we can’t ignore that there are some problems in tax credit system construction of Anxi county. Through analysis, Anxi county tax credit system construction exists some problems such as tax credit evaluation system construction from the expected goal gap is big and so on. And not enough law enforcement standard, from the tax authority, tax subject quality and improvement of the tax law system from three aspects this paper lead to the construction of tax credit system and the reason of the problem, then puts forward suggestions on tax credit system construction in China.Combined closely with the construction countermeasures for reasons to unfold,contains tax intensify the publicity of taxation, the tax authorities in accordance with the law, strengthen the supervision of a subject and so on, from the subjects of taxation, tax design of the top three aspects, the tax authority at the grass-roots level to strengthen tax credit system construction.