Study On The Shaping And Loss Of Personal Tax Credit In China

The tax credit is an important connotation of the credit market economic theory, but also the society as a whole to improve credit key ring.All along, improving the tax credit is the most important of Tax Laws construction work. China’s tax credit rating system has been established. But it can not be ignored is that the current rating system only for corporate taxpayers, the management of personal tax credit is still a blank, personal income tax related to the management and supervision obvious absence. Thus, the need for the causes of this situation are analyzed, and on this basis put forward practical solutions.Firstly, the basic theory of the tax credit, elaborates the meaning and composition of tax credit, In economic contract theory, public choice theory, legal credit theory and game theory as the theoretical support, emphasizing the importance of the tax credit and personal credit file separate tax. Secondly, it will analyze the personal tax credit of existing problems and the reasons for these problems: inherent in the concept of individual taxpayers and the "hidden income" problem. Finally, to solve the above problems should strengthen supervision and promotion of "electronic payment" two aspects, and preliminary design of a reasonable and feasible tax personal credit rating system.