Strategic Research On Constructing Tax Credit System In China

Credit system is the most basic social relation under market economy. It is the base of existence and development for the whole society. Tax credit, which is regarded as moral base of tax law system, is an important part of social credit system. Tax credit and tax law play important roles in upholding normal order of tax. Therefore, under market economy, establishing and improving tax credit system is of momentous significance in perfecting economic environment, standardizing tax activities, realizing tax policy aim, saving tax levying cost and improving benefit of financial expenditure. But in our country, because of the shortage of modern tax view and honest tax-paying consciousness, non-symmetry of rights, duties and information between tax-payers and tax leviers , non-improvement of tax law system ,good faith system, tax system and tax levying system, there are many problems and defects in constructing and implementing tax-paying credit, tax-levying credit, tax-using credit and tax medium credit, which may hinder construction of harmonious tax and healthy development of market economy. Our tax credit system should be perfected and improved.This thesis uses positivist, comparative and document any methods to analysis the existing problems of constructing our tax credit system and sum up successful practical experience on constructing tax credit system in some countries and districts such as America, England, Hongkong and Mexico. By using their experience for reference, this thesis puts forward the countermeasures of constructing our tax system for tax-paying credit, tax-levying credit, tax-using credit and tax medium credit. We should build credit law to improve restricting system. We should set up personal tax credit system, regulate assessment of tax-paying credit, perfect encouraging and punitive system of tax-paying credit, credit supervision system and education system of tax credit. We should set up rules to regulate taxation authority and tax collectors, perfect tax-paying service system and improve tax levying level. We should construct credit system of tax medium and set up tax-using system of government. We hope it will provide theoretical reference for pushing the construction of tax credit system.