Research On Strengthening Tax Credit Management

Tax-paying credit is an important part of the socialist market economic system and the social governance system.It can reflect the social credit status of a country,as well as the level of social civilization of a country.A good management of tax-paying credit is not only an important content of building a harmonious relationship between tax levying and paying,promoting the healthy and stable development of taxation,but also an important part of building a socialist credit system in China,which also plays an important leading role in forming a strong atmosphere of credibility in the whole society.The purposes of this thesis are important.The first is to take measures to praise those trustworthy tax-payers through opening a green channel and simplifying examination and approval procedures.At the same time to take restrictive measures to punish those not.Thus forming a system of “trustworthy reward and dishonest punishment”.The second purpose is to carry out the credit management system at a wide range.Tax authorities at all levels should take responsibility for promoting the construction of tax credit system and complete their tasks in tax credit management.Through the concerted effort,the national tax system can be established.The third is to let honesty,self-discipline,trustworthiness,mutual trust become common awareness.The tax authorities strictly give the insured taxpayers internal disciplinary,as well as the external information,so that through joint efforts to promote a strong momentum of constructing credit system in more areas and a wider range of use.This paper mainly adopts the method of theoretical research combined with investigation and realistic analysis,which mainly analyzes the problems and difficulties tax authorities encountered in the process of tax credit management from the practical point of view.Except for the introduction,this paper generally divided to four parts.The first part is the elaboration of the related theories of tax credit management.The second part is the status analysis of Shangrao tax credit management.This part mainly adopts the empirical analysis method,such as descriptive statistics,to comprehensively analyze the basic situation of Shangrao tax credit management,and discuss the manifestation of the lack of tax credit management in our country point by point.This paper introduces the basic situation of tax credit management of Shangrao from the aspects of credit management results,tax collection and management,tax compliance and so on,using concrete data as the support.Besides,this paper focuses on the principle and operationmechanism of Shangrao credit management.The third part is the analysis of the causes of the lack of tax credit.Considering the problems that affect the credit management in the work of tax collecting and management,this paper analyzes the degree of awareness of tax credit and the obstacles exposed in the specific management work.And then,the author analyzes the causes of the lack of tax credit management in China,mainly from the social environment,management system,operation mechanism and so on.The fourth part is the analysis of foreign experiences.The fifth part is the recommendations of enhancing tax credit management.Based on the discussion of overall optimization of ideas,together with the existing problems in the reality of the tax credit management,as well as the foreign management experiences and domestic credit management experiences,this part of paper presents several specific optimization strategies:strengthen the construction of social credit environment,improve tax evaluation indicators in the management process,refine tax credit management operating mechanism combined with reality,smooth the joint management of related departments,pay attention to the authority of the results of tax credit evaluation,use countermeasures that can improve credit management.Moreover,the author presents recommendations to optimize the concept and ideas of tax-collectors and tax-payers.