On The Tax Credit Problems And Countermeasures In China

At present, strengthening the construction of the credit and constituting an effective credit system is a key project to ensure the healthy development of our market economy. Taxation credit system constitutes an important part of the credit system of the society. Building the taxation credit system will help complete the taxation credit system, regulate the taxation behavior of the government, prompt to tax upon a legal basis and reduce the loss and cost of taxation. After long-term efforts, China has preliminarily established a tax credit system, which plays a very good role in encouraging honest taxpayers and improving tax compliance rates by the way of implementing the taxpayer's taxation credit at different levels.However, the present taxation credit system in our country is not quite perfect and taxation credit deficiency still remains commonly among various taxation bodies—government, taxpayers and the tax intermediary. Therefore, taxation credit problem has become a "bottleneck" holding back the economic development of our country. In order to solve the problems existing in our present tax credit system and to build systematic and scientific taxation credit, we must learn practical experiences of operating taxation credit system from developed countries, increase the taxation awareness of various taxation bodies, improve present taxation credit system, then gradually build tax collection credit, tax use credit and tax intermediary agents credit and constantly perfect taxation credit environment.