Study On Tax Payment Credit Management Of Tax Authorities In Jiawang District Of Xuzhou

Tax payment credit is an important part of social credit system,which mainly reflects the trust relationship between taxpayers and tax authorities.As an effective supplement to social credit,a sound tax credit management system can not only promote the development of market economy and credit construction,but also reduce the tax cost of tax authorities and taxpayers.Strengthening tax credit management is an important part of public management of tax authorities.Although the development of tax credit has achieved some results,there are still some problems that can not be ignored in the actual work.For instance taxpayer cheats tax phenomenon,did not declare on schedul.For these problems,tax authorities need to think seriously and solve them timely.In this paper,using the theory of rational economic man,and the theory of tax compliance theory,using literature method,social investigation method and causal analysis method and other methods,in xuzhou city jia wang area as an example,the tax authorities of grass-roots tax credit management existing problem and reason analysis,and combined with the advanced experience of developed countries to explore grassroots taxation organ some effective measures to perfect the tax credit management.In the course of research,it is found that there are some problems in the tax credit management of jawang district,such as narrow scope of tax credit management,poor execution of related work,insufficient integration of tax credit and social credit,and low compliance of taxpayers.The main reasons for these problems include the insufficient attention of the basic tax authorities,the backward concept of tax payment credit management,the unscientific tax payment credit management system,the taxpayers' pursuit of maximization of their own interests and the impact of the social credit environment.Combined with relevant theoretical research and analysis,this paper believes that to improve the tax credit management of grassroots tax authorities,the first is to further enrich the scope of tax credit management,including individual industrial and commercial households and other types of taxpayers;The second is to improve the tax credit rating evaluation system,the development of scientific evaluation indicators and evaluation cycle,to ensure the real and accurate tax credit evaluation results;Third,it is necessary to establish a joint mechanism of credit management with various social departments,highly integrate tax credit management with social credit management,and summarize the taxpayer credit information scattered in the departments of customs,land and banking,so as to provide comprehensive data support for tax credit evaluation.Fourth,strengthen the tax credit management and supervision work,improve the work quality and efficiency;Fifth,we should attach great importance to tax credit and improve the professional quality of tax personnel and the participation of third-party intermediary agencies.Sixth,we should strive to improve the quality and efficiency of tax payment services,create an honest social environment for improving tax payment credit management,and let more taxpayers choose to pay tax in good faith.