Research On Tax Payment Credit Management

With the development of market economy,the construction of social credit system has become an important cornerstone to optimize the business environment.Tax payment credit is an important part of the social credit system that cannot be ignored.Good tax payment credit efficiency can boost the healthy and orderly development of the market.In today’s rapid development in our country under the background of socialist market economy,the tax payment credit management also gradually development,in the new stage of development in the past form of the tax payment credit management related knowledge have been unable to meet the new requirements,give play to the tax payment credit for the degree of tax compliance and satisfaction of bring certain difficulties.This paper takes the tax payment credit management of Jinan Tax Bureau as the starting point,through the way of data statistic analysis and practice summary,in Jinan tax payment credit management is analyzed,the results of research of Jinan revenue tax payment credit management of the status quo,by conducting questionnaire survey,collect taxpayer view of credit management and the opinion,At present,there are some problems in tax payment credit management in China,such as low legislative level and complex policy,outdated evaluation index system,low efficiency of credit information sharing,and lack of obvious effect of credit repair.By exploring the factors influencing the formation of problems,this paper puts forward suggestions on optimizing tax payment credit management from the aspects of standardizing the construction of tax payment credit legal system,optimizing evaluation system and system,deepening data collaboration and sharing level,refining credit repair procedures and application effects,etc.,and puts forward practical reference for exploring further improving tax payment credit system.