Application Of Credit Rating System Tax In The Grass-roots Tax Authorities

On July 17, 2003, the State Administration of Taxation issued the document "tax credit rating assessment management Trial Measures". Based on this, this article mainly analyzes the problems in our current tax credit grading system and a series of problems in the implementation of the tax credit rating. In order to solve these problems, we design a new tax credit rating index system and suggest that the assessment work of the tax authorities be gradually transferred to the intermediaries and effective regulatory measures be imposed upon the intermediaries, which can improve the fairness and reasonableness of the entire assessment process.The new index system, complying with the basic principles of design, combined with the characteristics of the intermediaries involved in the assessment; design a set of index system including qualitative and quantitative indicators. Then we determine the name and meaning of each indicator and list the formula to calculate the weight using Analytic Hierarchy Process. Depending on this design concept, we preliminary validate the rationality of the index system and initially believe it to be reasonable and effective. We use the DEA combined with the scoring method to determine the influencing factors among the indicators, thereby reducing the arbitrariness in the assessment process. Through data validation, we can find that compared with the old one, the new index system is more comprehensive and reasonable in the assessment of the corporate tax credit rating. At the same time, Auxiliary calculation of computer information systems, saves a lot of manpower and resources and improves the efficiency of the tax credit rating, which is conducive to dynamic evaluation and comprehensive monitoring of the corporate credit. Through establishing a perfect tax credit system and combining lawyer constraints and ethical constraints, the consciousness of taxpayers can be enhanced.This is also conducive to reducing the loss of tax revenue as much as possible and ensuring stable and sustainable growth of fiscal revenue.