Study On Tax Credit Management Of Natural Persons In H City

Tax payment credit of natural persons is an important part of social credit.The construction and improvement of tax payment credit of natural persons will further complement and improve social credit construction,which can effectively reduce the cost of tax collection and payment and help improve the business environment.It contributes to the further improvement of social morality as well.A natural person’s tax credit should be a kind of extra credit for all kinds of financial institutions and a stepping stone to work.It should be an indispensable credit card for a natural person in life and work.Paying taxes according to law is the obligation of citizens.Citizens who pay taxes according to law should also enjoy the convenience brought by integrity.On January 1,2019,the new "Personal Income Tax Law" was officially implemented,which realized the transformation of China’s individual income tax from classified collection to comprehensive collection combined with classification,and also put forward higher requirements for the tax credit management of natural persons in China.At present,the natural person tax relatively is short of credit management.The lack of system,to a certain extent,led to the insufficiency of tax consciousness of the natural person in China.At the same time,the cognition of tax is not quite clear too.In reference to the tax credit,we pay more attention to corporate taxpayers’ credit,which is the core of enterprise taxpayers,but little attention to the natural person tax credit problem.Nowadays,because the problem of tax dishonesty of natural persons frequently appears,such as the "dual contract" event of Fan Bingbing,the problem of tax dishonesty of natural persons has become a social hot spot,the problem of tax credit of natural persons is gradually prominent,and the problem of tax credit management of natural persons urgently needs to be solved.From actual work practice,this paper comprehensively expounds the natural tax credit management present situation in H city.Also,the paper proposes and analyses the problems existing in H city tax credit management and analyses the reasons of the problems.Based on game theory,public choice theory,tax compliance theory,by drawing lessons from the advanced experience tax credit management of developed countries and some provinces and cities in our country,combinedwiththe questionnaire survey of natural persons who come to the tax service hall to handle tax-related business,the paper puts forward some countermeasures for perfecting thecredit management of H city.