A Legislative Study On Tax Credit Repair

Since the 18th National Congress of the CPC,China has continuously promoted the construction of social credit system,and strengthened the consciousness of social rules and responsibility.The problem was once again highlighted in the report of the twentieth Congress.And along with the construction of a country ruled by law,the construction of social credit system is becoming more and more important.As the basic element of the construction of the credit system,the legalization of tax payment credit is very important for the construction of the social credit system.Therefore,in the face of the increasingly urgent demand for tax payment credit repair due to the implementation of joint punishment for trust-breaking,the legislative reresearch of tax payment credit repair has come into people’s vision and gradually become one of the hot research directions.How to better use legal means to regulate the whole process of tax payment credit repair from multiple angles and aspects is an important topic at the present stage.This paper draws upon existing academic achievements and various theoretical viewpoints in the academic circle.It utilizes empirical,normative,and value analysis methods to investigate more active and effective ways to legislate tax credit repair.The aim is to achieve credit repair more effectively.The paper is divided into four parts:The first section of this paper elaborates on the theoretical foundation of tax credit repair legislation research.It briefly describes the concept and features of tax credit repair,and explains the need for legislative regulation of tax payment credit repair.This is done by highlighting three key areas: protecting the legitimate rights of taxpayers,enhancing the awareness of lawful tax payment,and improving the credit system’s construction.The paper then explores the fundamental principles of legislative regulation of tax credit repair,which include the principles of scientific legislation,proportionality,and punishment and incentive.The second section of this paper focuses on the present state of tax credit repair legislation.It is divided into four parts,which cover the repair object,subject of acceptance,repair conditions,and repair procedures.Firstly,the scope of repair objects is relatively limited.Secondly,the subject of acceptance is relatively straightforward.Thirdly,the conditions for restoration are not entirely reasonable,as evidenced by the low acceptance threshold for restoration and the lack of substantive review.Lastly,the repair procedure is not perfect and could be improved in terms of objection processing,information publicity,and supervision mechanisms.The third section of this paper focuses on the issues surrounding tax credit repair legislation.In accordance with the previous section’s categorization of the current state,this section identifies the underlying causes of the issues.Firstly,regarding the object of restoration,the relevant provisions’ scope is limited,and the incentive effect and principle of fairness are not adequately considered.Secondly,regarding the subject of acceptance,the provisions are relatively simplistic,and the coordinating role of departments is not emphasized,while the involvement of third-party institutions is disregarded.Thirdly,in terms of restoration conditions,legislative provisions lack operability and do not define substantive review content,making reviews a mere formality.Lastly,the legislative provisions on repair procedures are often general or unclear,leading to unsatisfactory repair processes.The fourth part elaborates on the improvement of the legislative research of tax payment credit repair.Based on the previous analysis of the status quo and reasons,find the corresponding solution.First of all,the scope of repair should be expanded by increasing the types of behaviors,clarifying the qualification of natural person for repair and fully reflecting the principle of proportionality.Secondly,on the subject of acceptance,while strengthening the dominant position of tax departments,some government departments should be allowed to put forward suggestions for repair,and a linkage system of departments should be established.And give full play to the advantages of third-party organizations and allow them to provide relevant services.Thirdly,on the basis of comprehensive consideration of relevant factors,differentiated repair conditions should be set up according to the subjective malignancy and the number of broken faith.It is necessary to clarify the legality of examination methods such as interviews and field visits,and establish accountability mechanisms to establish the substantive examination obligations of the restoration bodies.In the final repair procedure,it is necessary to clear the taxpayer’s right of defense and objection processing period to smooth the relief channel;On the premise of ensuring comprehensive and accurate credit information,the extent and scope of publicity of tax credit repair results should be expanded;It is necessary to clarify the supervision role of other state organs and third-party service agencies on tax authorities,and improve the credit tracking and early warning mechanism of tax authorities on taxpayers,so as to form a powerful supervision system.To sum up,the discussion on the legislative research of tax payment credit repair is only a preliminary idea,which needs to be gradually improved with the further progress of credit repair practice.With the ongoing legalization of tax payment credit repair,the system is expected to become increasingly sophisticated and contribute to the modernization of the national governance system and governance capacity.