Research On The Legal Regulation Of Tax Credit Lacking

Tax credits,as an important measure of balancing the credit status of economic entities,are not only easy for information demanders to understand and use as reference,but also provide important clues for tax auditing to tax authorities.However,at present,China has a serious problem of lack of tax credit.On the one hand,enterprises and individuals are in arrears with tax even tax evasion.On the other hand,tax authorities do not follow the procedures and standards of tax collection and arbitrarily law enforcement or even trampling Taxation of the issue of tax credit,which affects not only the pace of building a social credit system,but also affect the building of integrity,fairness,efficiency and harmonious pace of the country.In addition to the introduction and conclusion,this article mainly consists of the following five parts:The first part is the discussion of the theoretical basis of tax credit.The tax credit theory is an extension of the legal credit theory in taxation.It is indispensable to explore the reasons for the lack of tax credit,that is,to study the basic theory of legal credit theory.This article through the discussion of the meaning and composition of tax credit,fully study the theory of legal credit,at the same time with the research content of this article echoes,and also lay a good theoretical foundation for the better study of tax credit.The second part is the basic explanation of the status quo of the lack of tax credit in our country.Starting with the investigation of tax revenue cases in our country,this paper leads to the problem of taxpayers' integrity and tax payment in our country and the lack of tax-related credit in local governments.Low level of compliance,tax levied by tax authorities,and lack of tax credit in China.The third part analyzes the reasons for the lack of tax credit from the taxpayers,tax collection agencies and tax collection legislation respectively.First of all,the level of taxpayers is to start from the low cost of dishonesty and illegitimate infringement,the penalty of dishonesty to the taxpayers is too slight,and taxpayers' significant taxes cause the bad tax mood.Second,the quality of tax inspectors at taxation authorities varies greatly,and the tax authorities lack the corresponding self Restraint mechanism;In addition,taxation legislation level lack of tax credit content,tax legal system is not perfect,the protection of taxpayers rights in legislation is not enough.The fourth part is the use of foreign tax credit construction experience for reference.Through the study of the tax credit construction of the United States,Britain,and Japan,drawing on the experiences of tax credit construction in various countries,and focusing on the specific reasons for the absence of tax credits in China,the part suitable for the transformation of China's current status is included in the reference recommendations,with a view to raising China's tax credit level.The fifth part puts forward concrete suggestions to the improvement of the lack of tax credit in our country.Including the legislative level,to speed up the basic tax legislation to protect the principle of good faith in tax law.At the same time increase tax penalties for tax dereliction of duty,improve the cost of dishonesty;pay attention to the tax level innovation and tax levy institutions regulate the tax authorities tax acts,and create a nationwide tax credit database;proposed to establish a personal level Personal tax credit rating system,individual self-declaration and the tax department regularly spot checks combined with personal tax credit rating and incentive measures linked.The basic idea of this paper is: First,from the relevant investigation and study to understand the status quo of tax credit missing,respectively,from the perspective of taxpayers and government tax investigation of the lack of credit to explore the problems;second,the theory of tax credit First,the author starts with the meaning and composition of tax credit,and then studies the legal theory support of tax credit.Thirdly,analyzes the reasons for the lack of tax credit,discusses the reasons why taxpayers lack of tax credit,Fourthly,drawing lessons from international experience and studying the tax credit construction in the United States,Britain and Japan,and drawing lessons from China's experience.Fifthly,from the perspectives of legislation,individual taxpayers and tax collection agencies,we propose how to change the status quo of China's tax credits and improve our country's tax credits.This article uses literature review method,comparative research method,case analysis method and other methods,through the study of China's tax credit related theory,and then integrated the development and practice of foreign tax credit system,learning the United States,Britain,Japan and the three countries to enhance the taxation of both parties The experience sums up the reasons for the lack of tax credits in China and proposes solutions and specific measures for the reasons for the lack of tax credits.