Research On Tax Credit Management System Of Companies In Yunnan Province

In today’s society,credit,as the second "identity certificate" of people’s social interaction,has been upgraded to an absolute height in the important stage of building a social credit system.In a country,the development of tax credit system is closely related to the level of economic development and national civilization.It occupies a very important position in the social credit system and is an indispensable part of it.At present,China is strengthening the construction of social credit system.The quality of social tax credit has a positive role in promoting the building of a social atmosphere of honesty and credit.Since the reform and opening up,as the most active level in the market economy environment,enterprises have made remarkable achievements in the development of market economy.This paper takes the enterprise tax credit management in Yunnan Province as the research object,proceeding from the actual work,using comparative analysis,questionnaire,literature,case analysis and other research methods.The main content of this paper is to use the relevant data of enterprise tax credit rating in Yunnan Province in recent three years to analyze the current situation of enterprise tax credit management system in Yunnan Province,and to use the information obtained from the questionnaire survey to analyze the problems and difficulties encountered by enterprise taxpayers and tax authorities in the process of enterprise tax credit management in Yunnan Province.The advanced experience of tax credit management in other countries or other provinces of our country has put forward opinions and suggestions on the improvement of the present situation of tax credit management system in Yunnan Province,including scientific design of tax evaluation index,strengthening the work of tax credit management,and constructing the mechanism of taxpayers’ self-abiding ability.In view of the importance of enterprise tax credit system,it has a direct impact on the improvement of social credit system.Its good construction condition is the basis of the improvement of social credit system.Since the beginning of this century,Yunnan Province has attached great importance to taxation and credit management.Actively explore and innovate in management methods and means,adopt the mode of determining management methods according to credit rating,and form a relatively perfect classification management system.However,the enterprise tax credit management system in Yunnan Province is still in its infancy,and there are different degrees of problems in the process and results from the design to application of the system.This paper focuses on the combination of the author’s work practice and the data obtained from the questionnaire,and puts forward some immature ideas and suggestions on the current enterprise tax credit management system in Yunnan Province,in order to achieve the effect of encouraging tax payment according to law,punishing illegal and irregular tax payment,and striving to improve the enterprise tax credit system.