Practice And Reform Of Credit Evaluation Of Enterprise Legal Person Paying Tax

Tax credit is involved in tax department main fulcrum for the construction of social credit system,under the background of the current era of big data,combined with the new situation faced by the social credit system construction in China,the tax authorities by the taxpayer to tax credit evaluation way,embarks from the set targets,relying on big data statistics and analysis,formed the standardized tax credit system,its purpose is to promote taxpayers' good faith tax payment in accordance with the law,reduce the tax risk,safeguard tax order and stability.In recent years,with the development of tax credit system v,and A tax credit to mention and more and more attention,the tax credit evaluation also made certain achievements,but some problems still exist in the practical work,such as: small taxpayer participation rate is not high,the proportion of class A taxpayer,D taxpayer quantity sustained growth,evaluation result application is not strong enough,etc.,all these problems is the tax authorities to improve and solve urgently.Therefore,this paper further analyzes and studies the tax payment credit evaluation of enterprise legal person,aiming at improving the management level of tax payment credit of tax authorities,improving the comprehensive application of evaluation results,creating a good tax business environment,maintaining tax fairness,and improving taxpayers' tax compliance.Based on the corporate tax credit rating as the research object,combined with the current tax system the present situation of the basic in place after the collection and administration system reform,using the theory of game theory,the theory of tax compliance,such as science as the research basis,using literature data method,case analysis,comparative analysis,with of chuzhou city of anhui province as an example,the 2015-2018 annual corporate tax credit evaluation is analyzed statistical research,and points out that the current according to the results of the analysis and research in the actual evaluation and the problems existing in the management,perfect suggestion and solving measures are put forward.This paper is divided into five parts.The introduction part mainly expounds the background and significance of choosing and studying the credit evaluation of enterprise legal person taxpayer,compares the research results of tax payment credit management at home and abroad,and introduces the research methods and ideas of this paper.The second part introduces the related concepts of tax payment credit evaluation and the theoretical basis of tax payment credit evaluation of corporate legal person.The third part analyzes the chuzhou 2015-2018 annual tax creditrating situation,discovered the existing basic data accuracy is not high,the evaluation index set unreasonable,credit repair mechanism is not perfect,the popularity and social awareness is not high,credit incentive and disciplinary mechanism is not sound,socialization of tax credit management level is relatively low,etc;The fourth part by drawing from the United States,Japan,Britain,Canada and other countries corporate tax credit management mode,summarized to establish and perfect the system of tax credit legal system and credit system,optimization of integration and platform,perfecting the tax agency service and supervision,to provide quality tax services and propaganda,and strengthen the evaluation results and application experience.The fifth part is about tax credit evaluation system of the enterprise as a legal person shall be the countermeasure and the suggestion,proposed to tax credit evaluation basic,procedural and protection work,further enrich the basic data,improve evaluation skills,perfect"and trustworthy incentive and disciplinary mechanism,credit repair and faithless query reminder mechanism,establish and improve the tax credit of tax law system,strengthening the professional evaluation institution function,improve the popularity and the interest tax credit.