The Research On The Construction Of Tax Credit System In Haikou City

China is in a stage of rapid development of socialist market economy, the market economy is not only the law economy, but also the credit economy. Lack of credit will lead to low efficiency of Economical operation. The Establishment and improvement of the social credit system is one of the important symbols of the maturity of Socialist Market Economy, and the tax credit system is an indispensable part of the construction of social credit system. Lack of taxation credit is one of the important reasons leading to the loss of tax, has seriously affected the sustained and healthy development of market economy. To build a complete tax credit system is conducive to promoting the steady growth of China's tax revenue and form the social good credit culture.This paper takes Haikou City as the research object, starting with the development situation, problems and optimization suggestions of tax credit system construction, from tax revenue, tax returns, tax registration, tax administration and other aspects generally described the current construction status of the credit system in Haikou city. Through analysis research data, questionnaires, interviews and other methods, based on literature review and statistical analysis of data on tax, from three angles of "taxpayers — exactores — tax spender" to analyze the problems in the construction of tax credit system in Haikou City, and learn the advanced experience in the process of construct tax credit system from domestic and foreign. From the perspective of the tax practice work, Combine Theory with practice, put forward some targeted optimization suggestions, practical guidance and reference to create a good atmosphere in practical work.