Research On The Construction Of Tax Credit System In Jiangxi Province

The sayings “people cannot stand without letter of credit “in many western countries have been regarded as the " second card ",and the tax credit as an important part of social credit has been valued by countries.Tax credit is a kind of credit,which is generally accepted by the society,and it is a kind of credit that is generally accepted by the society.Many countries will pay tax credit and the taxpayer enjoy the tax incentives,consumer guarantees,credit guarantees,investment guarantees,the objective of promoting the construction of national credit system.To build a perfect tax credit system,the goal is to form a constraint mechanism,so that taxpayers can consciously maintain their own credit,consciously through credit management to improve credit.In the whole society,creating a good atmosphere of honesty and trustworthiness,through the construction of a sound social credit system,and ultimately promote the construction of the country's credit system.The tax credit is an important index to measure the main body of the economy,and promote the survival and development of enterprises by setting up the brand of good faith management.The taxpayer's tax credit status information can be transmitted through effective way,to the information needs of public,so trustworthy person to get more widely recognized,dishonesty everyone spurned,greatly increase the integrity of the taxpayers not can't do anything,the cost of dishonesty,affect the enterprise production development,therefore,the integrity of the enterprise tax is the need to maintain their own image the perfect tax credit system;to tax credit information needs to provide the necessary economic subject's credit status,reduce the risk coefficient of daily business transactions.The tax authorities distinguish taxpayer credit rating to adopt different management measures,meticulous management of different grades of taxpayers,launched a series for A,B grade taxpayer incentive measures,strict management and take disciplinary measures against C,D grade taxpayer,tax guide to comply with tax law,so as to reduce the tax cost,tax cost.The construction of tax credit system in our country is just at the beginning stage,and the tax credit system is not perfect.In recent years,the enterprise tax evasion,intentionally conceals income tax arrears,personal unconscious,tax returns and other dishonesty phenomenon.The taxpayer's tax credit is not optimistic,greatly increasing the cost of Taxation,affect government revenue and brought some trouble to the tax authorities of the tax collection and management work,which affects the ability ofmacro-control.Therefore,the construction of tax credit system is an urgent matter,need to work together to speed up the construction process.Especially in Jiangxi Province,economic underdevelopment,tax credit system construction,less investment,construction is lagging behind,the development is not perfect,and the natural person tax credit system construction is not carried out,the Jiangxi tax credit system construction is difficult and other provinces is relatively rapid development.Jiangxi to strengthen the construction of tax credit system needs to analyze their own problems,to find ways to solve the problem.This paper takes Jiujiang as an example,combined with social investigation,analysis of the causes,and learn from the successful experience of the international tax credit management,from the perspective of moral consciousness,establish and perfect the legal system,improve operating methods and so on several aspects,study and solve the problems,targeted for the construction practice of Jiangxi tax credit system.