Research On Optimizing Tax Credit Management In H County Under The Background Of Smart Taxation

In recent years,the CPC Central Committee and the State Council have paid more and more attention to the construction of China’s Social Credit System.Tax credit is one of the key components of the Social Credit System.Tax credit management is not only an important part of tax work,but also an important part of building and improving the Social Credit System.On March 24,2021,the General Office of the Chinese Communist Party and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Management.It is expected that by 2025,the reform of tax collection and management system will have achieved remarkable results and basically build a powerful Smart Taxation.To achieve the vision of Smart Taxation construction,improving the quality and efficiency of tax credit management is an important part.The construction of Smart Taxation brings new challenges to tax credit management work.Based on the objective current situation of tax credit management in H County,the author uses methods such as literature review,statistical analysis,questionnaire survey,comparative analysis,etc.,and takes tax compliance theory,collaborative governance theory,and stakeholder theory as theoretical foundations.From the perspectives of tax credit management legislation,subjective initiative of tax credit management work,tax credit rating system scheme,departmental information exchange and sharing mechanism The application of the reward and punishment system in the credit rating results analyzed the problems in the tax credit management work of H County,and drew on domestic and foreign experience.Finally,effective countermeasures and suggestions were proposed from five aspects:improving the legal foundation of tax credit management,strengthening tax publicity,improving credit evaluation system,improving departmental information sharing mechanism,and strengthening the application of credit evaluation results,Provide strong support for the construction of smart taxation in China.The author hopes that the research in this paper will improve the credit level of taxpayers,establish a sense of integrity in tax payment,promote the healthy development of H County’s economy and society,optimize the business environment,make tax credit management work more suitable for the new era of Smart Taxation,and at the same time improve the credit level of the entire society.