Research On The Construction Of Tax Credit System In Ganzhou City

Credit is the cornerstone of the market economy.The construction of tax credit system is an important part of the construction of social credit system.It is necessary to integrate tax credit into the construction of social credit system.Taxation plays a fundamental,supporting and indemnificatory role in national governance.However,taxpayers do not have a strong sense of paying tax faithfully according to law,and credit problems are common in taxation.The lack of tax credit not only causes great loss to the national economy,but also disturbs the order of market economy.Strengthening the construction of tax credit system and reinforcing the application of credit results is not only the proper meaning of building a harmonious tax collection and payment relationship and promoting the healthy and stable development of taxation undertakings,but also an important content of building an honest society.The construction of tax credit system started late in China,and the management mechanism of tax credit is not perfect,so it is necessary to accelerate the construction of tax credit system and even social credit system with the help of all sectors of society.This paper takes the tax credit management of Ganzhou taxation bureau as an example to study the construction of tax credit system.This paper is divided into seven chapters in structure.Chapter 1 is the introduction.Chapter 2 is the related concepts and theoretical basis.Chapter 3 is the analysis of the current situation of the construction of tax credit system in Ganzhou City.Chapter 4 is the analysis of the existing problems and causes of the construction of Ganzhou tax credit system.Chapter 5 is the experience and reference of the construction of domestic tax credit.Chapter 6 is the countermeasures and suggestions for perfecting the construction of the tax payment credit system in Ganzhou city.Chapter 7 is the conclusion and prospect.Through the research on the collection and management data,this paper finds that Ganzhou city's tax credit system is not perfect,and there are mainly problems such as the tax credit rating method needs to be improved,the social effect is not strong,the tax credit rewards and punishments are not obvious,and the relevant departments have not yet coordinated.The main reasons are the lack of legal system,the low cost of dishonesty,the imperfect credit rating mechanism,the weak consciousness of paying taxes consciously and the inadequate publicity.Accordingly,this paper puts forward countermeasures and suggestions from the government,tax authorities and society.This paper puts forward that the construction of social credit environment,the improvement of tax credit rating mechanism and information sharing mechanism can be used for reference to improve the construction of tax credit system.