Research On The Construction Of Tax Credit System In Wuhan

At present,China’s social credit system based on the same social credit code is gradually optimized,and tax credit as an important component of the social credit system,has been gradually improved since its introduction in 2002,and has begun to be incorporated into the social credit system.However,China’s tax laws are still not perfect,and the information between departments is not smooth,resulting in the tax credit system not effectively exerting its value.Studying how to improve the tax credit system can reduce the taxpayer’s tax cost and actual tax burden,and promote tax fairness;it is conducive to promoting the linkage management of tax credit and other social credit,and promoting the construction of social credit system.Based on the characteristics of the research object and the overall research ideas,this paper determines the three theories of new public management theory,information asymmetry theory and incentive strengthening theory as the theoretical basis of this paper.This paper summarizes the development of the tax credit system in Wuhan.From the perspective of the taxation department,it elaborates the tax credit evaluation work in Wuhan for the past three years,and uses the new public management theory to analyze the problems and causes in the tax credit evaluation work of the tax authorities.From the current tax credit evaluation work,the use of tax source information and the status quo of credit information sharing,using information asymmetry theory to analyze the current problems and causes of data acquisition,use and sharing.From the perspective of taxpayers,we will sort out the current reward and punishment measures for different tax credit ratings,and use incentives to strengthen the theory to analyze the problems and causes of current reward and punishment measures.It analyzes and summarizes taxpaying services,information acquisition and sharing mechanisms,rewards and punishments in different developed countries,and analyzes and summarizes the successful experiences of foreign countries in the construction of tax credit system.Based on the current actual situation in Wuhan,from the aspects of service awareness,information data,reward and punishment mechanism,legal system,etc.,it puts forward suggestions for improving the construction of Wuhan tax credit system.According to the research content of this paper,it can help the construction of Wuhan tax credit system to provide reference and further promote the development of China’s tax credit system.