Research On Tax Credit Of Neutral Person In China

With the continuous development of credit economy in China,“credit” has already been an indispensable basic factor in the modern economic society.Credit exists anywhere and anytime.Tax credit is a significant branch of the entire social credit and personal credit is the basis of social credit at the same time.Therefore,governing the personal tax credit is meaningful for the improvement of entire social credit level.However,the personal tax credit system has not been established in our country until now.It is necessary for us to come up with a feasible scheme which focuses on improving the level of personal tax credit.As an important part of individual,the improvement of natural person's tax credit level plays a decisive role.This article will take natural person taxpayers as the main research object and individuals mentioned below mainly refer to natural persons.This article begins with the intension and basic theory of tax credit.After explaining the definition and features,it focuses on the tax compliance theory,A-S tax evasion theory,tax psychology and public choice theory.Then,it analyzes three current problems of natural person's tax credit in our country which are bad behavior of individual tax evasion,common phenomena of tax non-compliance psychology and lower status of natural personal tax credit relative to corporate tax credit.Eventually,proposing four suggestions toward how to promote the natural person's tax credit in our country,on the basis of the reference of tax propaganda,tax collection and management and reward and punishment policy from foreign countries with advanced credit.Strengthening tax propaganda and education,strengthening the tax collection and management of tax department,improving reward and punishment policy and improving individual property and income supervision in order to improve the personal tax credit idea,constrain the personal tax credit behavior,reinforce the personal tax credit concept and ensure the acquirement of personal tax credit information,realizing the improvement of tax credit level of natural persons and protecting tax revenue of our country in the end.