Research On Tax Credit Management Of Natural Person Of Primary Tax Authority Of F County

Since the 18 th National Congress of the Communist Party of China,China has attached great importance to the construction of social credit system.In 2014,a national top-level design document was issued to upgrade social credit to the height of modernization of national governance system and governance capacity.The report of the 19 th National Congress of the Communist Party of China also emphasizes the importance of honesty,credibility and credit construction from many aspects.The central government has made a series of important arrangements for the construction of social credit system and issued a series of relevant policies successively,which fully reflects the central government’s emphasis and attention on the construction of social credit system.In the process of the establishment and construction of social credit system,the construction of tax credit system of tax system is an important part of it,and the construction of personal credit of citizens is the foundation of the construction of social credit system,so the construction of personal tax credit is particularly critical.The construction of personal tax credit can promote the construction of social credit system,effectively improve the collection and management efficiency,prevent tax evasion,improve the business environment,and improve the social credit moral level of our country.Since January 1,2019,the new individual income tax law has been put into effect.It has changed from the classified tax system to the comprehensive and classified tax system,adding the content of tax credit management for natural persons.However,at present,there is no relevant management system of natural person’s tax credit in China,so it is necessary to carry out the research of natural person’s tax credit management at this stage.The natural person taxpayer refers to the individual who has the obligation to pay tax according to the law.This paper will take the natural person taxpayer as the main research object,and the individual referred to below is mainly the natural person.Based on my current work,this paper introduces the situation of tax credit and management of natural persons in F County,analyzes the problems existing in tax credit management of natural persons in F county and the causes of these problems.This paper explains the core concepts of natural person,tax credit and tax credit management,takes the new public service theory,tax compliance theory,game theory and other theories as the theoretical basis,and issues a questionnaire survey to the natural person who goes to the tax service office to handle tax related matters,and introduces the good experience of tax credit management of natural person in Suzhou City,Jiangsu Province and some developed countries Draw lessons from,and then put forward some suggestions for F county.