Ethical Perspective Of Tax Credit Management Research

In its current stage, tax evasion, tax law enforcement, the government abuse of tax, reflect the lack of tax credit management. This paper analyzes tax credit foundation of ethics theory, expounds the ethical principles of tax credit, find out the reasons, such as lack of contractual spirit, bureaucratic laziness and weak awareness of the rule of law, with reference to foreign tax credit system construction experience, from the perspective of ethics, the methods of improving personal tax credit, evaluating tax credit and enhancing government credit are proposed.