Research On The Construction Of Tax Credit System Of Natural Persons In China

Today’s society pays more and more attention to credit.Cases of tax evasion by celebrities have aroused heated discussion among the public.At a time,the issue of tax credit of natural persons reached the cusp.Our country has the largest population in the world,but the tax collection and management of natural persons has not played a good role for a long time,and the proportion of taxes paid by natural persons to the total tax revenue has been low,which does not match the population.Inspire people to think.When referring to tax credits,we pay more attention to the corporate tax credits of corporations,because they have books and invoices,which can keep track of management work.However,natural persons have long relied on tax withholding and payment.After the individual tax reform,the proportion of self-declaration has gradually increased.Due to the characteristics of natural persons,the tax credit management has become more difficult.Secondly,in the face of China’s large population,complicated situations,and huge management workload,how to design an effective system to manage tax credit based on the characteristics of natural persons in China is also a question worth considering.It is hoped that through the construction of the system,the awareness of tax compliance of most natural persons will be increased,the loss of tax revenue of the country will be reduced,a good social credit environment will be formed,and the entire social credit system will be improved.The basic theories of this article include game theory,contract theory,and tax compliance theory.At the same time,it also explains the two basic concepts of natural person taxpayers and natural person tax credit systems.It summarizes many types of taxes related to natural persons and lays the foundation for the later development.Then analyze the status quo,first sort out the specific manifestations of the lack of tax credit for natural persons in China,summarize the reasons for the lack,and then conclude the necessity of establishing a credit system for taxpayers of natural persons.Next,referring to foreign experience in tax-related information collection,tax-related information sharing,and foreign personal credit systems,and combining China’s national conditions,the basis and path of building a tax credit system for natural persons in China are proposed.The foundation must be consolidated first: sound tax laws Regulations,optimizing the social credit environment,improving the service level of tax authorities and unifying the management of natural persons,and then on the specific construction path,including how to obtain tax information of natural persons,how to evaluate and apply credit results,and how to conduct credit supervision aspect.Finally,in order to ensure the effective operation of the system,three safeguard measures are proposed: including the establishment of objection resolution and breach of trust repair mechanisms,the improvement of electronic payment supervision methods,and the protection of taxpayer information.