Research Of Tax Credit Management Optimization

With the development of social credit system construction,more and more people have realized that personal integrity is crucial.As an important part of the construction of social credit system,the tax credit directly reflects the taxpayers to the state of good credit.It is the most basic content in good credit,and is the foundation of other credit.The Good or bad of tax credit construction,directly affect the functions of tax.The tax credit is an important intangible assets in a market economy.And it is also a powerful driving force of tax modernization.In recent years,the tax credit management construction has made great progress,a series of evaluation method,the necessary policy releasing.After the enforcement of new tax credit management measures for two year’s operation and evaluation,it still exists to a certain extent,such as tax credit evaluation way is not scientific,sharing mechanism is imperfect,rewards and punishment system is not enough,the evaluation of scope covers is congruent,etc.This article use IRS tax credit for construction of Shandong as an example.Learn from the advanced experience of other domestic departments and such as America,Japan and the UK’s credit system on the basis of construction.Comments from five aspects to improve the tax credit system in.Mainly including taxpayers tax compliance awareness,accelerate the construction of legal system,perfect the tax credit evaluation process,optimizing the tax service to improve service quality,and the effect,take an active part in social credit system construction,etc.It can provide a reference for the tax credit system.