Study On Perfecting The Rate-paying Credit Mechanism In China

Market economy is an entity system of competitive economy, legal economy and sincere economy. Competitive economy is the core of the good market economy order, legal economy is the guarantee of the good market economy order, and sincere economy is the foundation of the good market economy order. So we must construct the tax relation under socialist market economy based on the unity of competition, legal system and sincerity; we must emphasize tax paying with sincerity while putting emphasis on tax administration in accordance with the law. Tax paying with sincerity is called by the social era for economic development, and is the inherent demand for tax administration in accordance with the law in an all-round way, also is the important embodiment of implementing "Guidelines on the Building of Citizen Morality"。There is a large amount of tax losing in China today. One of the important reasons is poor of the rate-paying credit. At present, there is less research on tax paying with sincerity in our country. We can see some sporadically research on tax paying with sincerity appear in articles, comment newspapers and periodicals. On the basis of the importance of tax paying with sincerity and the present studying situation, this text tries hard to summarize and extend some scattered understanding relevant with tax paying with sincerity so as to carry on systematic discussion on the question of tax paying with sincerity. So it is required to study the issue of rate-paying credit, to prove it is necessary and realizable in our tax area through study the game theory, credit theory and rate-paying credit theory, to find out the reasons through studying the circumstance of rate-paying credit in our country now, to get the useful experience through studying the practice of developed countries and areas ,to put up the proposals based on our country's realities. The proposal suggestions as following: improving mechanism, raising the consciousness of rate-paying; improving credit legislation; optimizing system to improve service; and making efforts in social supervision.