Research On The Tax Credit Management Of Natural Persons In J City

In recent years,China has entered the fast track of credit system construction.The construction of social credit system is the key to promote the modernization of national governance system and governance capacity.The report of the 19 th CPC National Congress also stressed the importance of credit system construction.Tax credit is an important part of the whole social credit,and tax credit management of natural persons is the key to consummate tax credit.Under the background of the current individual tax reform,the research on the tax credit management of natural persons and the practice of guiding tax work can help to improve the tax credit level of natural persons,improve the quality of citizens,reduce financial losses and promote the healthy and orderly development of national economy.First of all,this paper summarizes the domestic and abroad research results of tax payment credit management by referring to relevant literature.The research on credit management started earlier in foreign countries,and there are many researches on the achievement analysis of the construction of credit management system.In recent years,domestic researches have also explored effective ways of tax payment credit management.At present,domestic researches mainly focus on enterprise taxpayers,and there are relatively few researches on the tax credit of natural persons,and most of them focus on the reasons for the lack of credit and how to construct the tax credit system of natural persons.After defining the related concepts of natural person’s tax credit,this thesis lays a theoretical foundation based on game theory,contract theory and information asymmetry theory.Secondly,the article combed the J city tax credit management policy,analysis of the current tax credit management status of natural person in J city,summarizes the natural person in J city tax credit management measures,and through is closely related to the natural person’s individual income tax,deed tax and other tax collection and administration in the process of natural person tax credit to reflect the situation of the effect of natural person tax credit management,Based on the interviews with taxpayers,this thesis analyzes the problems and causes of tax credit management of natural persons in J City.Finally,based on the experience of foreign countries in credit legislation,publicity and education,information sharing and results application and the practical experience of domestic exploration of natural person’s tax credit management,suggestions are put forward to strengthen the credit management of natural person’s tax payment from the aspects of speeding up legislation,standardizing law enforcement,tax administration by number and creating an honest atmosphere.It is hoped that through the result application of natural person’s tax payment credit management,it can encourage and punish trust-breaking,promote natural person’s tax payment compliance,and provide practical reference for the construction of natural person’s tax payment credit management system.