Research On Tax Credit Of The City Of Nanchang

Before reform and opening up in China,is a planned economy system,the state financial budget and the social public welfare supply are made by the government related department to unified planning,and after the reform and open policy,our country has gradually turned to market economy system.Market economy by the legal system economy,competitive economy and credit economy together,we are going to compete in harmonious and unified legal system,and good faith on the basis of specification tax relations,the socialist market economy around this core competitive economy,make good use of the rule of law as a market economy security,highlight the role of the good faith.Therefore,we must adjust good ZhiShui and the location of the good faith tax payment in accordance with the law,to deal with the relationship between the two,further highlight the importance of good faith tax payment.This article draws on domestic and international numerous scholars to tax honesty problems in research results,first of all,analyze the theory of good faith tax payment,introduce the good faith tax payment behavior economics analysis and the dangers of the good faith tax payment behavior.In sum up paying tax on the basis of related literature at home and abroad,points out the manifestation and the cause of the good faith tax payment behavior on the questionnaire survey of nanchang city good faith tax situation,the author,puts forward the motivation and the overall train of thought and countermeasures of strengthening tax advice.This article is divided into six parts.The first chapter is introduction.First introduces the full text of the selected topic background and significance,then introduces the research status of good faith tax payment,and then to review of domestic and foreign research,finally introduced the research ideas and research methods,for the full text.The second chapter is the theory of the good faith tax payment analysis.Starting from the connotation of the good faith tax payment,a clear definition of the concept of good faith tax payment,etc.,on the other hand introduce the good faith tax payment behavior of the dangers of economic analysis and the good faith tax payment behavior.The third chapter is a good faith tax payment forms and causes.On the one hand,this paper introduces the good faith tax payment forms for tax fraud,tax revolt,tax avoidance,evade taxes,taxes and other five kinds of forms,and through the case study to illustrate the form,on the other hand,this paper introduces the paper analyzes thecauses of the good faith tax payment,basically have weak consciousness of taxpayers to pay taxes,taxpayers' pursuit of self-interest maximization,information asymmetry between taxpayers and tax authorities,tax system defects and the inspection of the taxation authority limited tax agents,weak several aspects,such as reason,set the stage for the next step to analyze problems.The fourth chapter is the tax by city situation investigation and analysis.This paper introduces the basic situation of nanchang city tax analysis,and then through the nanchang credibility questionnaire.Through design,sample selection,investigation content analysis of the results for the following construction of nanchang city good faith tax payment system provides data base.Chapter 5 for the motivation and the overall train of thought and countermeasures of strengthening tax advice,first proposed to define the overall plan of good faith tax payment,secondly puts forward incentive measures and strengthen the taxpayer's tax behavior,including the implementation of tax credit rating system,tax main body honesty;To strengthen the internal and external supervision,taxation law enforcement;Parameters on tax,reduction of quota appraisal;Again through perfecting the tax system,strengthen tax service level,improve the taxpayer to pay tax consciousness and so on the taxpayer's behavior.The sixth chapter is conclusion and prospect,mainly is to summarize the full text,put forward the next focus.