Research On Natural Person Tax Credit Management

As an important part of the market economy,taxation should not only be restricted by the legal system of taxation,but also be based on the moral foundation of taxation credit.In recent years,the problem of non-compliance with tax payment has been prominent,and individuals have been hiding their income and failing to truthfully declare and pay tax.As the country’s most basic unit of natural persons,its tax credit status is an important indicator of social integrity.The problem of personal tax evasion is becoming more and more serious.As an important subject of tax payment,the credit level of tax payment directly determines the credit level of tax payment in China.Therefore,it is of great significance for the establishment of tax credit system and the improvement of tax credit level to analyze the problems and causes of tax credit management from the perspective of natural man.In this paper,based on the related research at home and abroad in terms of reference tax credit,first elaborated the tax credit related theory of public management,using literature research,data analysis,questionnaire investigation,from the surface to the current situation of the natural person tax credit management of our country was analyzed,and the widespread grass-roots tax authorities attention degree is not high,credit of tax compliance is not high,the serious problem of tax evasion,tax related information sharing degree is not high,social problem such as the impact is not big.Secondly,taking Honghe prefecture as an example,this paper introduces the tax credit management practices of natural persons in Honghe prefecture.Through questionnaire survey and statistical analysis of the questionnaire results,it concludes that there are some deficiencies such as insufficient awareness of tax credit management,low awareness of tax credit society,and lack of measures for tax collection and management.Through the research,I draw lessons from the enterprise tax credit management method and evaluation method,try to design the natural person tax credit management evaluation index system,from the three aspects of information collection,index design and result application to the system.In view of the existing problems in the management of natural person’s tax payment credit,this paper guarantees the application of the evaluation index system,and puts forward some Suggestions to improve the management of natural person’s tax payment credit,such as perfectingthe legal system,strengthening the collection and management,establishing the information sharing mechanism,and perfecting the credit protection mechanism.I hope to study the tax credit management of natural person,so as to provide reference for the practice of tax credit management of tax authorities and promote the construction of tax credit system in China.