Research On Tax Credit Governance And Its Optimization In Yunnan Province

Mencius said: "The sincere,the way of God;The sincere person,the way of people." Since ancient times,the sages and wise men of ancient China and a large number of models of the times emerged in various periods all regard honesty as their philosophy of living in the world and dealing with people."No one can stand without faith,no one can prosper without industry".Honesty is not only a self-restraint of personal moral quality,but also an important cornerstone that runs through all aspects of social activities such as social,commercial and even diplomatic affairs.With 5,000 social developments and changes,China has always passed on " honesty" as a value orientation linking ancient and modern times to today.At present,China is in a special period of overall transformation of its economic system and social system.Cultural construction contents such as concept transformation,value reconstruction and confidence cultivation have become important topics among them.The " culture of honesty" has existed for a long time.Our current task is to integrate the core value of traditional culture with the standard of honesty in the new era,so that the credit economy can be truly integrated into every market economy activity subject.How to balance the relationship between the government and the market,and how to give full play to the role of the government and the market in their respective fields,has always been an important topic for the continuous improvement and perfection of the socialist market economic system.Tax credit,as an indispensable and important aspect in daily tax management activities,reflects a kind of " self-moral restraint" achieved by the two sides based on the general tax laws and regulations framework,through the adjustment of their own behavior activities and mutual communication and feedback.By applying the results of tax credit management to all aspects of social and economic life,people have to some extent promoted the standardization of tax management and the integration of social credit construction.This paper attempts to base the governance theory and tax credit on the connection link of rational economic man,learn from the excellent experience at home and abroad,highlight the different roles and effects of tax payers and tax bureaus in the process of tax credit governance,to explore and find out the problems existing in the process of tax credit governance in Yunnan province and analyze the causes from the point of view of tax credit evaluate,and make beneficial discussions for further optimizing the tax business environment,improving the tax administrative efficiency and perfecting the tax credit governance.