Research On Tax Credit Management Of Individual Business

With the improvement of the social modernization degree,the economic transactions and social communication activities among the social members are becoming more and more frequent,and the credit has gradually become an important capital.In this context,the social credit system covering economic transactions,financial operation,social life,administrative management and other fields is gradually mature,and continues to develop in depth.As an important branch of social credit system,tax credit management plays an positive role in promoting the construction of credit in the field of finance and tax.Since 2004,tax authorities have scientifically set credit evaluation indicators around the production and operation of enterprise taxpayers and tax declaration,and gradually built a digital tax payment credit management system covering the whole process of tax payment credit information collection,evaluation,collection,analysis and application.However,in practice,the management object of the existing mature tax credit management system is mainly aimed at enterprise taxpayers,and the tax credit management with individual taxpayers of industrial and commercial households is still in the initial stage of exploration.As important market entities,individual businesses play an indispensable role in promoting the process of activating market vitality and releasing policy dividends.In recent years,governments at all levels have continued to deepen the reform of delegating power,improving regulation and providing services,guided and standardized the healthy development of small and micro economic market entities such as individual businesses in accordance with the law,and further improved and optimized the business environment,creating a more relaxed and friendly external environment for the high-quality development and growth of individual businesses.Strengthen the study of individual and industrial and commercial door tax credit management,credit mechanism specification guide individual businesses market main body tax behavior,it is the tax department to optimize tax business environment,to reduce taxpayer tax cost,improve tax compliance and market main body satisfaction,boost market confidence,enhance the level of social comprehensive management is of great significance.This paper selects L city as an example to analyze the tax credit management of individual industrial and commercial households.Combined with L city tax authorities in recent years in the individual and industrial and commercial tax credit management of first-hand real data,through literature reference,using the questionnaire survey and interview method of the original data collection,analysis,respectively,from the tax credit management system,information collection,evaluation index,results released multiple dimensions analysis problems and deficiencies,and through the transaction cost and the perspective of the theory of information asymmetry,deeply analyze the reason behind the problem lies in the system legislation level,individual industrial and commercial households tax characteristics,evaluation mechanism,social information sharing is imperfect.Finally,starting from the theory of process reengineering,the paper puts forward the countermeasures to further strengthen the tax credit management of individual industrial and commercial households from the aspects of improving the tax credit legal system,cultivating a good credit environment,building a scientific evaluation system,unimpeded internal and external collaborative management and actively integrating into the social credit supervision system.This has positive practical reference value for further standardizing the tax management and service of individual industrial and commercial households,perfecting the tax credit management mechanism and enriching the construction of social credit system in the future.