Research Tax Credit In China

Credit is a foundation of the modern market economy trade. Our country is in building ripe socialist market economy period. But credit lacks seriously at present. The tax field is like this and it has already influenced the economic order of the tax field and market economy order seriously. The credit of the tax is made up of the credit of the government revenue, taxpayer credit and tax intermediary's credit. So we should talk about the reasons of concrete conditions why these three respects of taxation credit in our country lack at present by using the advanced countries' experiences about taxation credit .We should make great efforts to build the credit system of the taxation through the methods in such means as the economy , law ,administration , the public, and a series of environments for the fact that it is built to ensure to promote the development of whole social credit system.According to the basic situation of taxation credit in our country and the advanced experiences of developed country, this paper has made some suggestions about the construction of credit system of taxation. The full text is divided into 5 parts:The first part: The theoretic analysis of taxation credit. It talks about the meaning of the credit ,the roles of the credit ,the meaning and the classification of the taxation credit .Then it analyzes the importance of studying taxation credit.The second part: The lacking of taxation credit and reasons . It tells about the lacking of the government revenue credit ,taxpayer credit ,the tax intermediary's credit and the reasons that cause these phenomenons .The third part: Experiences and the international running of taxation credit. It is about the successful experiences of western running of taxation credit and the hint for building system of taxation credit in our country.The fourth part: Establishing the credit system of taxation. According to the experiences of developed countries ,this part puts forward useful suggestions to...