Research On The Construction Of Tax Credit System In Zhejiang

The perfect social credit system is one of the important symbols of our national socialist market economy continued to mature gradually,is also the significant manifestation of national social civilization level.Taxation credit could reflect one country's social credit status most directly,is also important component of social credit system.The establishment of taxation credit system will optimize the environment of social economy to promote the harmonious relation of taxation,to reduce taxation cost,to improve the efficiency of collection,to help build the honest social environment,in order to establish the harmonious society that everyone is honest.In recent years,Zhejiang taxation credit system has achieved a series of results,such as optimizing the taxation credit rating index and application,setting up taxation "blacklist",combining many departments to punish the taxpayer who has significant taxation illegal behaviors,improving the cost of losing credit,deterring the tax illegal acts.However,there are a series of problems,for instance,the social credit system is not perfect,the tax credit evaluation system needs to be improved,and the social effect needs to be improved and so on.This paper analyzes the existing problems of taxation credit in Zhejiang province,mainly because of the low taxation legislative levels,the asymmetry of taxation use information,the sincerity insufficiencies of taxation authority enforcement,the lack of tax-pay credit,the industry development insufficiencies of taxation agents and inadequate supervision and so forth.Use the experiences of developed countries taxation credit system for reference to propose the suggestions for perfecting taxation credit system construction of Zhejiang province from this several aspects.The main is to improve the legal system,strengthen the tax credit of tax credit construction,strengthen tax mechanism construction,strengthen the tax credit construction,strengthen the construction of tax credit system and strengthen social supervisionmechanism construction of tax credit.