The Study On The Construction Of Tax Credit System Based On Socialism With Chinese Characteristics For A New Era

With the continuous improvement of the economic system in recent years,China's tax credit construction system has made certain achievements.But at the same time,the phenomenon of tax credit deficiency still exists,such as tax evasion and tax evasion by taxpayers,excessive tax collection by taxpayers,and opaque information on tax use by taxpayers.The existence of these problems urgently needs us to constantly improve the existing tax credit system.The new era of socialism with Chinese characteristics put forward by the 19 th National Congress of the Communist Party of China provides a good opportunity for us to further improve the tax credit system.Under such background,the tax credit system will have a profound impact on the theoretical research and practical application of tax credit.Through the literature review at home and abroad,we find that scholars at home and abroad focus on tax credit research,while the tax credit,tax credit and tax intermediary credit and other aspects of research literature is less,the new era in the context of the new era of tax credit construction research literature is rare.In order to meet the needs of the development of the times,this paper puts forward the composition of the tax credit system,expounds and summarizes the composition and related development of the tax credit system since the Fourth Plenary Session of the Eighteenth Central Committee of the Party,explains and analyzes the new development pattern of the tax construction system since the nineteenth National Congress of the Party,and pays tax credit in the new era.The construction of the system gives new explanations.At the same time,this paper systematically expounds the difference between the construction of the tax credit system and the practice of the tax credit management from the composition of the tax credit system,puts forward the new train of thought for the construction of the tax credit system under the new situation,and puts forward the correlation of the construction of the tax credit system under the new socialist era according to thespirit of the 19 th National Congress.Countermeasures and strategies,hoping to make a modest contribution to the construction of tax credit system in China.This research is divided into six parts: Chapter 1,Introduction,introducing the purpose,significance of the study and the status quo of domestic and foreign tax credit system research;Chapter 2,elaborating the related concepts of tax credit system construction,analyzing the necessity of tax credit system construction in China;Chapter 3,elaborating the tax payment of socialism with Chinese characteristics in the new era since the Fourth Plenary Session of the Eighteenth Central Committee and the Nineteenth National Congress respectively.Chapter Four introduces the composition of tax credit system in China,compares and analyses the differences between current tax credit system construction and management practice;Chapter Five further analyses the existing problems and causes of the construction of tax credit system in China;Chapter Six,improves the legal restraint mechanism of tax credit system,standardizes tax law enforcement and improves the level of tax service.Further deepening the differential management of honesty and dishonesty,strengthening the informationization of tax credit system and the construction of network sharing,four aspects are put forward to optimize the tax credit system under socialism with Chinese characteristics in the new era.This research combines the research field of this subject with the actual tax work,analyses the construction of tax credit system from the perspective of Marxist philosophy,introduces the new era Chinese characteristic thought proposed by the Nineteenth National Congress into the construction of tax credit system,integrates the essence of the new era Chinese characteristic thought,and further improves the construction of tax credit system in China,so as to build China.Characteristic socialist legal system and building a socialist country ruled by law contribute to the basic support.