Research On The Problems And Countermeasures Of Tax Credit Management In Jinan City

With the development of social credit and tax collection and management,tax credit plays an increasingly important role in social credit system and tax administration.At present,the national tax collection and management system reform has been basically in place,perfect the tax credit management have a good foundation and conditions,but there are some issues with the tax revenue is closely related to the working characteristics of conditionality,only adhere to the problem oriented,to speed up the periodic problem of the crack,to optimize and publicans relations,reduce tax cost,improve the collection and management quality,and the effect of better advantage of the tax credit.As the main unit of tax credit management in Jinan city,Tax bureau of Jinan city is responsible for the mechanism construction,rating,result application,publicity and guidance of tax credit.Taking the tax credit situation of Jinan Tax bureau as a case,this paper summarizes the research trends at home and abroad and clarifies the relevant concepts and evaluation rules of tax credit.This paper collects information and data by means of questionnaires and internal data,summarizes the existing problems,and lists the problems in the ideological understanding,legal system,management system,reward and punishment mechanism of tax credit management in Jinan.Based on the analysis of the reasons,it is concluded that these problems are caused by weak social moral consciousness of taxation,imperfect legal system of tax credit,low level of tax credit management,loopholes in tax credit management system and other reasons.Based on the analysis of the causes,countermeasures are put forward one by one.In combination with excellent research achievements at home and abroad,specific improvement measures are put forward from the aspects of thought,law,credit evaluation and application of results.