Research On Tax Administration Award In China

The tax administrative award refers to the use of material,spiritual or privileged award by tax administration departments to attract and stimulate the pubic,let the public take the initiative to maintain the order of tax management.China's tax administrative award system has been clearly recorded as early as the Han Dynasties,since the Reform and Opening-up,China's economy has made great progress,but the tax administrative award policy has not been updated with the time.How to make the tax administration award keep up with the trend of the times,integrate into the current tax system,and make it play a greater role in tax management is an important issue that our government urgently need to think and study.In order to improve the current tax administrative award system in China,this article is written.Firstly,from the perspective of economics,psychology and management,this paper discusses the theoretical basis of tax administrative award system.Then it discusses the relationship between tax incentives,taxpayer credit rating,tax service credit rating and tax administrative award.After explaining the definition and feature,this article divides the tax administrative award into the three parts,they are the awards for reported cases of tax violation,scratch-and-win receipt and honest taxpayer award.On this foundation,the article analyses the current situation of the three and summarizes their problems.Eventually,on the basis of learning foreign experiences,the article proposing several suggestions toward how to promote the tax administrative award in China.