Research On Tax-paying Credit System Construction

Confucius said in Analects of Confucius - If a man does not keep his word, what is he good for? Since ancient times, Integrity has been the traditional virtue of Chinese nation. However, in the taxation field, the integrity situation is not as favorable. Currently, the deliberate tax evasion, back tax, personal income concealing, reluctance in tax declaration, etc. is very serious. Comparatively, from 1950s, the major developed countries has established the credit system in every detailed aspects of economics; people are considering personal credit as their another identification, and thus, tax credibility has developed well in the mature credit system of the whole society. In 2003, State Taxation Administration issued Tax-paying Credit Rating Management Pilot Scheme, officially started to establish the tax-paying credit system, and with the great work of National and Local taxation bureaus, this has gained considerable achievement and improved the social tax-paying credit level in the following years. But due to the historical and social reasons, there are still many problems existing in our tax-paying credit system. Based on this, this article is to systematically analyze the reasons of social tax credit deficiency and the problems existing when establishing the tax-paying credit system from the angles of awareness, law, regime and environment; to raise some of my suggestions and opinions for improving the tax-paying credit establishment with reference of the experiences from developed countries and regions.