Construction Of Natural Person’s Tax-paying Credit System

Tax is the main source of government finance,and the guarantee of government which fulfills the public management and public service functions. Paying taxes according to law is the duty and obligation of every tax payer, and also the premise of public goods and public service. It has been a topic of general concern in our society that paying taxes by law,constructing the tax credit system and improving the level of tax collection and administration.With the development of economy and the continuous improvement of tax collection, the phenomenon of dishonest in paying taxes has been reduced, but there are still problems oftax evasion, tax fraud, etc..On the one hand, the rapid development of information technology provide more means and channels to defraud the revenue,on the other hand, it breeds the fluke mind of dishonesty in tax paying as the tax department pay not enough to enhance and improve the tax collection and management. The natural person’s dishonest in tax paying becomes a problem in tax administration,natural person,sdishonest in tax payingnot only caused the loss of state revenue, but also damaged the overall social credit system.Taking the natural person’s tax-paying credit as the research subject, deep inanalyzingonthe causes of the natural person’s tax credit, at the same time, the paper systematically reviews the relevant experience and measures of the construction on natural person’s tax-paying credit system in foreign countries. Finally, combined with the situation of natural person’ tax-paying credit in our country, I try to put forward some suggestions for the construction of the natural person’s tax paying credit system in China, Including supporting mechanism, theroute and key measures, in order to provide some reference and deepen the research into natural person’s tax-paying credit problems, and provide some reference and inspiration for China’s tax practice in natural person’s tax-paying credit construction, tax reform, tax collection and management optimization.