The Status And Suggestions For The Tax Credit Construction Of Panjin

Tax is an important source of national financial income,and it is the guarantee of improving the livelihood of the people.The tax credit system is a credit rule that guarantees the rights of the relevant subject of tax revenue and the behavior constraints made by the realization of the obligation.In today's rapid economic development,lack of tax credit has become an important issue in tax administration,the problems and accumulated from a variety of reasons,therefore,the construction of tax credit system in a very long period of time is an important subject need further discussion.This paper makes an attempt to analyze the present situation of Panjin.From the analysis of Panjin City,the development status quo of tax credit,for the purpose of perfecting the tax credit system in Panjin City,learning,the field is demonstrated by literature and questionnaire,the research status of constructing tax credit system in Panjin City,analyzes the problems and reasons of tax credit development in Panjin City,and puts forward the corresponding countermeasures and suggestions,and strive to build perfect tax credit system,to provide a reference for the grass-roots tax authorities.Based on the investigation and analysis of the construction of the tax credit system in Panjin,based on the analysis and summary of the literatures on tax credit at home and abroad,this paper clarifies the relevant concepts and characteristics of tax credit and the excellent practices abroad.Using questionnaires and summarizing internal data,we collect information and summarize the existing problems.We list the problems existing in the construction of Panjin tax credit system in terms of morality,law,credit evaluation and supervision.In the analysis of the reasons for the problems,these problems are due to the tax consciousness backward,not to establish a correct concept of tax law enforcement;judicial mechanism is not perfect;the tax credit evaluation system is not perfect,simple evaluation methods;management system of loopholes in the tax credit supervision causes.In the analysis of the reasons on the basis of the corresponding countermeasures are put forward,combined with the excellent research achievements at home and abroad,puts forward some suggestions from the aspects of moral,legal,credit evaluation,supervision,points out that promoting the construction of tax honesty,establishing and perfecting the tax law enforcement and judicial protection,improve the tax credit assessment system,strengthen the concrete measures of construction of credit supervision and management mechanism of tax.