Research On Problems And Countermeasures Of Tax Credit System In China Based On The Tax Blacklist System

Establishing a social credit system,is an important part of China's comprehensive deepening reform.It is also the main way to solve the problem of social credit deficiency in China.In the area of Taxation,lack of tax credit leads to a serious loss of tax,which has seriously damaged the tax order of our country.To this end,the tax authorities in China,while further improving the tax laws and regulations,and strengthen the enforcement of the law,are also exploring the establishment of a tax credit system,hoping to promote compliance of tax law and credit consciousness of the taxpayers through moral constraints.The tax blacklist system is the most important part of the imperfect tax credit system in our country,which has the strongest execution and the best deterrent effect.However,the difficulties encountered in the practice of the tax blacklist system also reflect the problems existing in the legal,implementation and assistance aspects of our tax credit system.Based on the perspective of the tax blacklist system,this paper studies the problems existing in the construction of tax credit system in China,which is more pertinent.On the basis of summarizing the research situation of the tax credit system and the tax blacklist system at home and abroad,this paper introduces the composition of the tax credit system and analyzes its objective necessity.From the perspective of the tax blacklist system,this paper studies the concept and practical effects of the tax blacklist system.Also,this paper analyzes the relationship between the tax blacklist system and the tax credit system.And.this paper summarizes the theoretical basis and system basis of the tax credit system and the tax blacklist system.By using the questionnaire survey method,the case analysis method and the government interview method,this paper analyzes the main problems in our tax credit system from the practice of the tax blacklist system.The problems include:the lack of social credit laws,the tax law system is imperfect and its implementation is not standard,and the coordination between departments is inefficient,the lack of information sharing,and the identification of the subject of responsibility and the inaccuracy of punishment,the publicity of credit construction is not enough,the credit assistance system is not perfect and so on.After analyzing the causes,based on the advanced experience of developed countries such as the United States and Japan,combined with China's national conditions,this paper puts forward 7 specific countermeasures to solve the problems of the construction of tax credit system in China.Such as promoting tax administration according to law and raising the legal level of tax credit,standardizing financial revenue and expenditure,enhancing tax service to increase the sense of gains from honesty tax payment,expanding cooperation between departments and improving the effect of the tax blacklist system,sharing tax credit information and improving social credit system,standardizing tax inspection and strengthening the identification of responsible subjects,strengthening tax publicity and education and establishing the concept of honest tax payment,optimizing credit repair mechanism and regulating intermediary management and so on.