Research On Construction Of Tax Credit System

In recent years, lack of tax credit has been a hot topic in economic system. Under the conditions of market economy, tax credit as part of social credit is the cornerstone for tax administration, the foundation of tax morals standard and the safeguard of legal taxation. Not only does it offer standards for morality in tax administration, but guarantees the fulfillment of tax administrative function. Combining practice with theories, this article surveys the topic from many aspects with economic and managing approaches, analysing reasons for lack of tax credit and seeking strategies for completing tax credit system.Chapter one is introduction. This chapter introduces the background of research, the purpose and the meaning for constructing the tax credit system. Chapter two explains theories of credit, and mentions the application of the theories to tax system both home and abroad. Chapter three analyses current problems and crises nationwide, according to the current situation of Changshu State tax administration bureau.Chapter four analyses reasons for the lack of tax credit from different angles,such as ethical angle,economic angle,administrant angle,etc. Chapter five proposes several ideas of construction of tax credit system,and points out some problems worth paying attention to: laws should be made practical according to reality; improvement of tax credit needs a long-term gradual process; tax administrative department should work under the leading of government and cooperate with other departments to build up an information-sharing platform. Chapter six makes conclusions and suggestions, pointing out the importance of tax credit in present measures to strengthen tax administration. Both compulsory administrative measures and self-conscious credit system, which is a necessary supplement for administrative measures, ensure the improvement of the efficiency in tax administrative work. On one hand, they improve the quality of both tax payers and tax collectors; on the other hand, they promote the standard of tax administration and economic management.Both two ascepts'purpose is to reach two-wins.