A Research On China's Tax Revenue Credit

In recent years, the discredited phenomena of taxpaying have attracted the whole society's attention. The construction of our country's tax revenue credit system is still in the early stage. Since 2002, the themes of tax revenue publicity are related to taxpaying credit. In addition, the Trial Measures of Taxpaying Credit Grade Evaluation Management was enforced in 2003, which put the construction of tax revenue credit into practice.Based on the urgent requirement of improving the tax revenue credit, this paper researches on the question of our country's tax revenue credit. The article defines the conception of tax revenue credit at first. Besides tax paying credit, it emphasizes that tax collecting credit, tax using credit and tax intermediaries credit are the important components of tax revenue credit. Then it analyses the relationship between tax revenue credit and contract theory, tax administration by law, and information asymmetry theory, which make the correlative basic theory more perfect. And then the article analyses the reasons of the discredited tax behaviors from four visual angles: ethic, legal system, traditional economics and behavioral economics in detail. At last, the situation of tax revenue credit in China and abroad are discussed. Drawing lessons on the successful experiences of developed countries, the author propose some countermeasures and suggestions. To improve the tax revenue credit, we should make effort to improve legal system, administrate tax legally, optimize tax service, cultivate the consciousness of taxpaying, improve the evaluation of taxpaying credit grade, improve the incentive and punishment mechanism and set up valid information deliver mechanism.