Research On Tax Credit Management From The Perspective Of Game Theory

With the rapid development of the social economy and the Internet era,the development of tax credit management in China is accepting new problems and new challenges.In the past,the theoretical knowledge about tax credit management has not been fully compatible with the current management work,and its guiding role is gradually reduced.However,the early view of tax credit is still worth research.The tax credit theory reveals the differences between countries or regions of tax credit management.The research theories of different eras reveals the differences and progress of tax credit management under different degrees of economic development.Some scholars surmise it from laws and some explain it from the perspective of game theory.Others explore the influencing factors of taxpayer's tax compliance from the moral level.Tthe results of these studies have finally enriched the theoretical guidance for tax collection and management practices.Throughout the successful experience of tax credit management in developed countries,it is inseparable from the perfect taxation legal system and the importance of tax credit management itself.The tax credit itself is not binding on the taxpayer,but the tax credit is applied to the tax collection and other non-tax fields.For example,the current tax credit evaluation system measures the tax compliance.The policy is set up to encourage and promote taxpayers to be honest and trustworthy and pay taxes according to law.Effective tax credit management is good for alerting taxpayers to paying attention to tax credits.The paper analyzes the current situation of China's tax credit management,finds out the existing problems,and uses the game's analysis method to study the taxation relationship between taxpayers and tax collectors,and obtain the perfection of tax credit management.It also analyzes and summarizes various relevant experiences of foreign tax credit management,and makes up for the management of China's current non-involvement or deficiency.So,the corresponding variable indicators are used to design the questionnaire,mainly through factors.The analysis reduces the dimensionality of the valid questionnaire data.We can get 3 common factors,and the theoretical results are proved from the practical point of view.Finally,combined with the national conditions,we can put forward suggestions and measures to improve the situation.