Study On The Construction Of Tax Credit System

In the field of taxation,the phenomenon of tax evasion has been repeatedly banned,and the lack of tax credit has become the biggest obstacle to the development of taxation.Only by strengthening the construction of the tax payment credit system,improving the credit management tax system,improving taxpayers' tax payment credit,and reducing the cost of tax administration,can the national fiscal revenue be guaranteed to enter the Treasury timely in full amount,maintaining tax fairness,and promoting the healthy development of tax undertakings.Since 1999,China has begun to explore the use of credit for tax collection and management.At present,some results have been achieved,and taxpayers' awareness of tax credit has been enhanced.Main problems include: the lack of laws and regulations support tax credit system construction,tax credit evaluation index is not comprehensive,natural person tax-related serious lack of credit,credit information sharing mechanism is not sound,faithless joint punishment mechanism has not yet been established,taxpayers,tax compliance is still low,consciously taxpaying,honest atmosphere has not yet formed,evasion of tax fraud phenomenon,tax compliance needs further improve.With the in-depth reform of the pipes clothing,strengthening power issued before tax administrative examination and approval items,tax authorities how to ensure that advance open afterwards too,vigorously promote the taxpayer's tax credit,improving the quality of tax collection and administration,reduce the cost of both sides of the taxpayers and publicans,advancing with The Times to explore credit tube tax system is an important task faced by tax authorities.This topic by using relevant theories of public management,first expounds the basic concept of the tax credit,then in Pingdingshan as an example for tax credit management system construction present situation has carried on the detailed analysis and study,and put forward the current tax credit outstanding problems existing in the construction of management system,through summarizing learning the advanced experience of foreign tax credit system construction in developed countries,together with the present situation of Pingdingshan tax credit system construction,proposed tax should create a good atmosphere,establish and improve the tax credit system construction and application of mechanism,strengthening tax credit evaluation results value-added applications,improve the government taxation and tax credit aspects take measures,We will strengthen the construction of a tax credit system,improve taxpayer satisfaction and tax compliance,and modernize tax administration.