Research On Tax Credit Evaluation

Tax credit,as an objective reflection of taxpayers' tax obligations,is the basic component of the whole social credit system in China.There are some problems in the current tax credit evaluation management in China,such as imperfect implementation effect of evaluation rank,unreasonable design of integral index,and difficulty in implementing incentive measures.This paper takes the evaluation of tax credit as the research object,starts with the analysis of the basic theory of tax credit,deeply analyses the concept and connotation of tax credit,analyses various factors affecting the evaluation index of tax credit,problems encountered in current practice and their causes,and designs and constructs a set of evaluation management system of tax credit dynamic integral system based on the data obtained from participating in the special work of dynamic evaluation of tax credit of tax authorities.In order to improve tax compliance,reduce the cost of tax collection,and increase the rate of tax storage,this paper makes a useful exploration.This paper designs and constructs an evaluation management system of tax credit dynamic integral system.Starting from the design principle,it defines the evaluation object,analyses and refines the composition of evaluation index and the calculation rules of integral.It uses the analytic hierarchy process and Delphi expert survey method to determine the weight of index in credit evaluation without experienced credit data,and uses regression model method and machine learning to determine taxpayer indicator evaluation score with experienced data.This system focus on the transmission and inheritance of tax credit,and its effectiveness and feasibility is preliminarily verified through the actual data test.Finally,according to the problems encountered in the construction of the dynamic credit system evaluation management system and the new forms of social credit system promoted by new technologies such as Credit Sesame,this paper puts forward policy suggestions in order to make a little contribution to the construction of a practical tax credit evaluation system.