Research On Tax-paying Credit In China

This paper mainly analyzes the Tax-paying Credit. Tax-paying Credit losing is one of the main reasons that make for revenue losing. So, how to bring up and spirit the Tax-paying credit is the most important issue for us. If taxpayer's tax-paying credit grows up, the difference of real revenue and latency revenue will be very little. And only face the tax credit problem, the tax department can make the right measure to raise the tax management validity. In this paper, we will analysis the reason from the credit law to status of tax-paying credit, and then we try to take some suggestion to rise up the tax-paying credit.Part One, descripts the concept of tax-paying credit and tax credit, then analysis the relationship of tax-paying credit and tax credit. Tax-paying credit is the core of tax credit, and the measurement of lawful tax-paying. In this chapter, we also analyze the difference and the relationship of tax-paying credit and normal business credit. In chapter two, mainly analyzes the juristically basics and importance of tax-paying credit from revenue law relationship, revenue fair principle and revenue efficiency principle. We analyze the tax-paying credit though theoretic of law to discuss its importance.Part two, mainly descripts the tax-paying status and the danger that the tax-paying losing insults in. This part is the key part in this paper. We analyze it from theory and practice. Chapter one descript the tax losing from 2000 to 2005, the result makes clear that tax-paying getting out of line is in rising. The danger of tax-paying credit losing is mainly discussed in chapter two. In chapter two, we discuss the danger because of the tax-paying losing through the government revenue , resource collocation, revenue reallocate and economic decision. This is a reason for the necessary research of the paper.Part three, we analyze the reason that causing the tax-paying credit losing. We analyze the reason from four aspects mainly: Ethics sanction is very infirmness that makes tax-payers without tax-paying credit not feel disgraceful. Tax-payer themselves for the most avail in economic being their ultimately aim. The collecting tax credit can not be good that the tax collector can not use commendably the power in pursuit of value. The using tax credit can not be believed because the deputy of government can not use the tax rationally. Furthermore, the system is also many irrationality aspects for the people. So much for this, tax-paying credit is very scarce. We should see the problems to improve the tax-paying credit for the government revenue.Part four is the most important. This part discusses the ways that rise up tax-paying credit of our country. Chapter one enumerates the experiences of rise up the tax-paying credit of out country. Then chapter two provides some suggestion from taxpayers, government action, tax collection and management and society credit system. All these base on our country experience and the tax-paying credit losing. Taxpayer is the key point of tax-paying credit, so we should propagandize and influence our taxpayer. But there are also some outside factor influence our taxpayer's credit. This paper analyzes the factor impersonally to provide fair and reasonable tax environment. Advantage and disadvantageThis paper has some innovations base on using researches in country and out country for reference.1. Discussing the importance of tax-paying credit on law theoretic.2. Making the relationship flowing structure draft of taxpayer, tax levy, government and tax user. The draft provides some theoretic support for searching the reason of tax-paying credit losing.3. Through the depute-deputize relation theory, we analyze the depute- deputize relation between government and tax collector and tax user.But, this paper also has some shortage. Because the tax-paying credit materials of in country and out country are lacking, so the tax-paying credit academic analyzing and the suggestion of rising up tax-paying credit of our country need further researching.