Research On The Credit Evaluation System Of Small And Medium-sized Enterprises Based On Tax Information

The method of credit evaluation relies on the real data of the evaluated objects,and factors such as moral hazard of the evaluated objects,adverse selection problem and imperfect social credit system make it expensive for the credit evaluation parties to obtain real and effective data.Information barrier increases the information acquisition cost and information audit cost of the evaluator in the credit evaluation activities and finally raises the financing cost of the enterprise.The problem of information acquisition cost is particularly prominent in the credit financing activities of small and medium-sized enterprises,because the financing needs of some small and mediumsized enterprises are characterized by urgent demand,short term,high frequency and small amount.The time and economic cost that the bank spends in the process of credit evaluation is unbearable for some small and medium-sized enterprises.In order to solve the problem of information asymmetry in the process of credit evaluation,this paper tries to find a low-cost way to obtain information.China's tax authorities require enterprises to submit registration information,tax information and financial information,and reserve a large number of valuable information.Inspired by the successful experience of "bank-tax interaction",this paper starts from the perspective of information acquisition,combines with the research results of existing enterprise credit evaluation,and analyzes how to make better use of tax information for credit evaluation.On the basis of the analysis,this paper designs a method of enterprise credit evaluation using tax information,in order to promote the development of credit financing activities of small and medium-sized enterprises.Due to the complexity of small and medium-sized enterprises,there is no unified view on credit evaluation of small and medium-sized enterprises.Therefore,this paper spends a lot of space on the research of enterprise credit evaluation methods,evaluation models and evaluation indexes,and then looks for the entry point where tax information can play a role in different credit evaluation processes.