Research On Tax Credit Management In District B Of Y City

At present,with the continuous improvement of the social credit system construction,the status and increasing prominence of tax credit in the construction of social credit system,the economic and social development of our country cannot leave the support of good tax credit.Although the work of tax credit management in China is also in gradual development,the work of tax credit management started late,and relevant theories of tax credit management formed before are not strong enough to adapt to the new situation in the new development stage,which can not meet the demand of present,hindering the improvement of taxpayers’ tax compliance.It is necessary to accurately solve the existing problems,in order to better play the advantages of tax credit in improving the efficiency of collection and administration,optimizing the relationship between collection and payment,and reducing the cost of collection and administration.Based on Y city B area business tax credit management level as the main body for research,through reading literature and policy laws and regulations as the basis,in combination with daily corporate tax credit management,establishes the six primary index and 27 secondary indicators,using Delphi method to two rounds of expert questionnaire,eventually identified by 6 first-level indicators,The evaluation index system of tax credit management level of enterprises in Zone B of Y City is composed of 23 second-level indicators.Then the combined weight of evaluation index is obtained by entropy weight method and DEMATEL method.The fuzzy comprehensive evaluation method is applied to evaluate the tax credit management level of Zone B of Y City,and the index system is calculated.Finally,the overall evaluation of tax credit management level of enterprises in Zone B of Y City is obtained.Through the analysis of the secondary indexes to evaluate specific evaluation score,more clearly reflect the index as a result,based on the evaluation results,the proposed tax credit problems existing in the management and analysis,from the work process,strengthen the propaganda guidance,optimize the rewards and punishments measures and strengthen departments outside the four aspects respectively is suggested by the author’s opinion,It provides reference for further strengthening the tax payment credit management in District B of Y City.