Research On China’s Tax Credit Building

Tax credit is an important indicator as a measure of the tax administration andtaxpayers of the credit of both parties, the establishment of tax credit system can bethe combination of moral constraints, laws and regulations, constraints and systemconstraints. Build a harmonious the levied relationship to ensure sustained and steadygrowth of China’s tax revenue, which has important theoretical and practicalsignificance. Since2003, China’s tax credit system has made initial progress. Due tothe complexity of the construction of the tax credit and the rich connotation, makingthe construction of China’s tax credit to be a complex long-term systems engineering.For the construction of China’s tax credit is still in the primary stage andimperfections, this paper analyzes and discusses the tax credit, construction problemsand causes, through international comparison and reference, the development ofChina’s tax credit building vision and recommendations, and for tax credit ratingproposed new assessment ideas and methods to assess the work of reference andsupport for tax department.The problems and causes of the tax credit building, from the system and society attwo levels are discussed, that the tax credit, lack of harm not only related to the vitalinterests of the government and taxpayers, but also bring social and economicdevelopment in China many adverse effects； By analyzing the experience ofdeveloped market economies, the construction of the tax credit system in China toprovide contrast and learn from；By the tax credit in China framework and evaluationmethod are discussed, and for the current problem from the perspective of taxlegislation, tax reform point of view and the taxpayers’ credit construction point ofview of implementation of the strategy described the construction of China’s tax credit.Take Shenzhen City, for example, the taxpayer tax credit situation analysis, and topropose new ideas and methods of assessment of tax credit, the paper considers thegeneralized list doubly linked list data structure more in line with the requirements oftax credit rating than the previous procedures can be more rapid and accuratetreatment of the implementation of the program in the direction of the tax credit ratinga preliminary test, to meet tax target credit rating.There is certain reference value for this article to promote the construction ofChina’s tax credit.