Study On The Perfection Of Tax Credit Evaluation Systems In China

In July 2003,the State administration of taxation promulgated “the provisional measures on the administration of tax credit rating assessment”.It means that the tax credit evaluation system was established in our country.After that,credit evaluation system in tax has been being developed remarkably.With notice the plan for the construction of social credit system(2014-2020)being issued by the State Council,the State administration of taxation had an amendment to “the provisional measures on the administration of tax credit rating assessment” based on the new trend of credit system construction and experience in ten years for building tax credit evaluation.According to current regulations,the tax credit evaluation system refers to some measures that the tax authorities in accordance with the taxpayer's information,which includes tax returns,tax payment,registration and books,carry out the system of classified management on taxpayers classified as a,b,c,d as per some evaluation approaches.That revised legislative tax credit evaluation period is shortened with dynamic supervision promotes the perfection of credit evaluation system for tax.In 2015,China launched the revision of Law of the People's Republic of China on the Administration of Tax Collection.The draft stipulates that the State will build a unified taxpayer identification number,establish and perfect the social information delivery mechanisms.Those legislative changes have laid a solid foundation for construction of tax credit evaluation system.Meanwhile,the State administration of taxation issued “notification on some specific path of tax credit management”,which defining the principles of tax credit information collection,increasing the numbers of added-value tax for a-class taxpayers.In practice,some provinces have also established the system that tax authority can exchange information of enterprise's taxation to bank for decreasing the difficulties of loan for A class,enhancing classified management of tax credit evaluation system.It cannot be denied that our tax credit evaluation system of construction has made remarkable achievements.However,due to system lag,there are still many problems in tax credit evaluation system which is in operation.Based on analyzing credit evaluation system,this paper proposes measures for perfecting tax credit evaluation system to provide theoretical support for honesty in taxation and construction of honesty of society.In addition to the introduction and conclusion,this paper is divided into four parts:The first part outlines the basic connotation of tax credit and defines the legal concept of tax credit rating,focusing on practical value of tax credit evaluation,which includes the promotion of government administration,like taxation in law,storage of tax in time,improvement to the ability of the Government's macro-control,maintaining law-abiding taxpayers ' interests and enhancing the competitiveness of enterprises,as well as promoting tax credit evaluation system.The second part discusses current tax credit evaluation system.According to the data of tax credit evaluation system,it analyzes some deficiencies in Chinese tax credit evaluation system including unsuitable subject,object of narrow scope,irrational method,imperfect application of result of tax credit evaluation system and so on.The third part has an introduction to tax credit evaluation system of Hong Kong,Singapore,Japan and the United States separately from the philosophy,subject,object,system of evaluation,and analyze and conclude the path for perfecting Chinese tax credit evaluation system.The fourth part focus on the weaknesses of the tax credit evaluation system in China,proposing the guiding philosophy to prompt the tax credit evaluation system in China and suggestions on subject,object and the application's result of tax credit evaluation system and so on.