Study On The Danyang Tax Credit System

Ninety percent of the national finance comes from tax revenue.Only by ensuring that the annual tax revenue reaches a certain amount can we meet the capital needs of building people's livelihood projects and safeguarding national sovereignty and security.The tax credit system is a credit rule that guarantees the behavior constraint of the right enjoyment and obligation realization between the taxation organ and the taxpayer.In the new era of market economy in China,the general lack of tax credit has become an obstacle to the realization of scientific and modern tax administration.This problem arises and accumulates for a number of reasons.Therefore,the construction of tax credit system has become an important topic for scholars in various fields to deeply discuss social development in a long time.Since the 1990 s,China has paid more and more attention to the construction of tax credit evaluation.With the construction process of the constantly upgraded social credit system,the social environment strongly promotes the tax system to play a more active role as a builder,and explores the establishment of a more sound and perfect tax credit evaluation system.In October 2014,the state administration of taxation issued the tax credit management measures(trial),a document specifically guiding tax credit evaluation.Tax authorities at the grass-roots level at all levels also responded positively to the implementation of the specific contents of the measures,but there were inevitably a series of problems in the implementation of some of them in terms of definition,evaluation,implementation,later application and dynamic feedback.This paper points out that there are some problems in the tax credit system and evaluation in danyang,such as the insufficient attention paid by tax authorities and taxpayers to the tax credit evaluation results,the imperfection of the tax credit system and evaluation itself,and the insufficient follow-up application of the tax credit evaluation results.Based on the analysis of the causes of these problems,it is found that there are three main reasons for these problems: the social level,the immature social environment and the negligence of the system itself;At the main level of the tax department,the main role is not fully played and the publicity is not in place;At the level of taxpayers themselves,the lack of awareness of paying tax in good faith leads to low compliance with tax law.Then,in view of the existing problems in danyang city,this paper puts forward some measures to strengthen the tax credit management of danyang city from different aspects such as tax authorities,third-party institutions and application feedback.It is hoped that these countermeasures can provide feasible strategies for tax authorities to improve tax credit mechanism and ensure the normal operation of tax credit system and evaluation.The paper has 3 tables and 50 references.