| Tax credit is an important part of social credit system,mainly reflects the trust relationship between taxpayer and taxation authority.Natural person tax credit is different from corporate tax credit as a main tax credit.On January 1,2019 the new《Individual Income Tax Law》formally implemented,it means the way of Individual Income Tax collection revolution has realized,from the classified way into the comprehensive combined with the classified way.It is put forward a higher request to the natural person tax credit management of our country.Strengthen tax credit management is the important work content of tax authority for public management.The construction and improvement of natural person’s tax credit management system can not only promote the development of market economy and credit construction,but also effectively reduce the cost of tax collection,which is conducive to the improvement of business environment and the further improvement of social morality.Since the new《Individual Income Tax Law》put into force,the natural person tax credit management has get some achievements so far,but compared with the corporate tax credit management,the natural person tax credit management still has a long way to go.Lacking of an impeccable management system,to a certain extent,causes the insufficiency of the natural person’s tax consciousness in China,their cognition of tax is not clear.Some noticeable problems still exist in the daily work,the tax authorities need to think more and work harder to solve this.This paper based on the actual work,comprehensively expounds Panjin City’s natural tax credit management status,using the Differentiated Management Theory and Taxpaying Compliance Theory,Through the method of literature review and Questionnaire Research,analysis and put forward the problems existing in Panjin City’s natural tax credit management,find out the reasons of the problems come up with some countermeasures to perfecting Panjin City’s tax credit management. |
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