Research On Constructing The Personal Tax Payment Credit System In China

With more attention paid to the social credit system in our country,the parties are actively strive for building social credit system,the tax credit as an important part of social system,to perfect the social credit system has important role,including personal taxpaying credit system and credit system is an important part of,however,did not establish individual tax credit system in our country at present,so need to build personal tax credit system feasible scheme is put forward.At first,this paper starts with the basic theory,through the literature analysis method,defining the tax credit system for individuals,with the game theory and cost benefit analysis and information asymmetry as the theoretical basis,and analyzes the effects of lack of personal tax credit system,and the influence factors of personal tax credit.Secondly,this paper analyzes the present situation and problems of personal tax credit system construction,probes into the reasons of lack of personal tax credit system in our country: individual tax consciousness,imperfect tax law,personal tax-related information has not been fitted with Shared,lack of tax credit rewards and punishment mechanism and the imperfect social credit system.Some developed countries abroad has established a relatively complete personal tax credit system,this paper draw lessons from international experience,through the analysis of the tax credit of the United States,Japan and other countries,on the construction of build from personal tax identification number,to set up the tax information sharing mechanism,establish a disciplinary mechanism,to strengthen publicity and education of the tax law,such as Angle,combining the situation of our country,discusses how to establish individual tax credit system in our country,how to cultivate the national tax consciousness,such as how to tax credit and banking sector together,give full play to the role of the personal tax credit,and the personal tax credit form good constraints.The preliminary design for a system of personal tax credit rating system,personal tax credit evaluation index is put forward,and improve the tax system design,strengthening the collection and management and establish a disciplinary mechanism.