Font Size: a A A

Improvement Of The Tax Credit System

Posted on:2012-11-28Degree:MasterType:Thesis
Country:ChinaCandidate:L F LiFull Text:PDF
GTID:2199330338950983Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Credit tax collection is an important part of the social credit system, it is permeated with the tax payment, tax collection, and how to make use of tax, through the assessment on credit tax payment on varying degrees of the economic entities have the proper guidance on collection, restriction or punishment.The establishment of the system have the great improvement to the tax collection and administration according to law.At present, the main cause of loss of the state tax dues is the lack of honesty of the tax payers. In recent years, the authorities made repeated attempt to improve the credit tax payment, and have made initial achievements. But the study of the tax collecting system is not perfect in our county. Combined with the present situation, the article displayed the imaginations for the tax collecting system, work out proposals on how to adjust policies, benificial to the further establishment of the credit tax payment system.The article can be divided into five parts on how to study and improve the tax payment system.In part one, it is summarized the theoretic and practical meaning of the selected topic, in related to current affairs, the way of thinking, and innovations. In part two, the study of the connotation of the tax collection system, and also indicate it s basic charicteristic and the important function on how to improve the system. In part three, analyses the present situations of the credit system, point out the defects of the system, such as the concept of the administration has not take shape, the tax payment and assessment still have same problems. In part four, widely use the reference of the credit system in all fields both in the country and abroad. In part five, firstly, in accordance with the concept of three in one(that is the tax payers set up the concept of tax payment, the tax authorities set up the concept of tax collection, the government set up the concept of making use of the tax), to indicated the improvement of all the objectives set in different terns. Second, aimed at the above problems, put forward the suggestions in related to improve the regulations and collections according to law, perfect the credit system assessment, and speed up credit law legislation, set up transparent regulations on making use of the tax, to make further improvement of the credit tax payment system.
Keywords/Search Tags:Tax Payment, Credit System, Improvement, Assessment
PDF Full Text Request
Related items