Study On The Legal System Of Tax-paying Credit

Tax-paying credit refers to the ability of taxpayers to pay taxes in full according to law and consciously abide by tax laws and regulations.Tax-paying credit legal system refers to all kinds of relevant laws and regulations that regulate tax-paying credit management,promote taxpayers' integrity and self-discipline,and improve tax law compliance system.At present,the legal system of tax-paying credit in our country consists of three sub-systems: the evaluation system of tax-paying credit,the incentive system of keeping faith and the punishment system of breaking faith,and the dynamic adjustment system of tax-paying credit.The construction of tax-paying credit legal system has three functions: optimizing tax collection and management system,protecting taxpayers' legitimate rights and interests,and promoting the construction of social credit system.It plays an important role in standardizing tax-paying credit management,promoting taxpayers' integrity and self-discipline,and improving tax law compliance.At present,although our country has promulgated "Tax Credit Management Measures(Trial Implementation)" and "Information Publication Measures for Major Tax Illegal and Breach of Credit Cases" and other legal norms for the management of taxpayers' credit status,considering the operation effect of our current tax-paying credit legal system,the management status of tax-paying credit in practice is worrying,and taxpayers' awareness of honesty and taxation is not high.Illegal and dishonest taxation is still very common,which directly affects the realization of the function of tax-paying credit legal system.Therefore,it is urgent to study a series of problems arising from the operation of tax-paying credit legal system.Specifically,from the point of view of tax-paying credit evaluation system,there are some problems,such as narrow scope of tax credit evaluation object,single evaluation subject,wrong information collection and unscientific evaluation criteria.From the point of view of Credit Incentive and discredit punishment system,there are some problems,such as insufficient Tax Credit Incentive and discredit punishment,unclear joint punishment criteria and poor communication of credit information.From the perspective of dynamic adjustment system of tax-paying credit,as a follow-up link of tax credit evaluation,it is still in an immature stage at present.There are imperfections in the application conditions for tax-paying credit restoration,the publicity system for tax-paying credit restoration,and the management mode of tax-paying credit downgrade.In terms of system relief mechanism,the absence of relief mechanism leads to the failure of taxpayers' legal rights to be effectively relieved.The perfection of tax-paying credit legal system needs to balance the boundary conflict between tax collection and administration of tax authorities and the protection of taxpayers' rights.Under the guidance of the principles of tax fairness,due process and tax efficiency,we should put forward corresponding suggestions from four aspects: perfecting the evaluation system of tax-paying credit,perfecting the incentive system of keeping faith and punishment system of breaking faith,perfecting the dynamic adjustment system of tax-paying credit and establishing the relief mechanism of the legal system of tax-paying credit,so as to promote the realization of the function of tax-paying credit legal system,and then promote the construction of the whole social credit system.