Study On The Construction Of Tax Credit System In Heping County Of Guangdong Province

In recent years,led by the "double transfer" strategy of industry in Guangdong province,the economy in northern Guangdong has developed rapidly.Heping county has seized the development opportunity in the wave of industry transfer in the pearl river delta.The industrial structure has been upgraded constantly,the economic aggregate has been growing continuously,and the tax revenue has been steadily increased.At the same time,the forms of tax violations tend to be diversified and concealed,the awareness of taxpayers' integrity is not strong,the tax payment credit system is not sound and other problems are increasingly prominent,which is not conducive to the sustainable and healthy development of local economy.Based on peaceful county tax bureau tax credit system construction,for example,in the form of combination of literature and field research,clarify the related concepts,understand the collection and management present situation,through the contrast analysis of the pearl river delta region,Europe and the United States advanced tax credit system construction practices in developed countries,analyzes the current peace county tax bureau tax credit system construction of the practical problems and deficiencies,and analyze the causes of problems,and puts forward the countermeasures and measures to solve the problem,provide decision-making reference for the tax authorities at the county level work practice,also for the rich research the tax authorities at the county level tax credit system construction of our country to contribute.This paper consists of six parts: the first chapter is the introduction,which mainly introduces the research background,research significance,domestic and foreign research review,research content and research methods.The second chapter is the core concepts and research support theory.The core concept focuses on the concept of tax credit and the connotation of tax credit system.The third chapter is the analysis of the present situation of tax credit system construction in heping county,which expounds the present situation from the structure,construction history and construction results of tax credit system in heping county,and expounds the existing problems from the tax credit management system,tax credit evaluation system and tax credit information degree.The fourth chapter is the analysis of the causes of the problems in the construction of tax credit system of heping county tax bureau,which is discussed from the aspects of imperfect relevant legal system of tax credit,imperfect tax credit evaluation system and low informatization degree of tax credit.The fifth chapter is a comparative analysis of the tax credit system in the pearl river delta region,developed countries in Europe and the United States,so as to bring enlightenment to the tax authorities at the county level.Chapter six puts forward the countermeasures and Suggestions to promote the construction of tax credit system in heping county from three aspects: strengthening the legal guarantee of tax credit,perfecting the tax credit evaluation system and strengthening the information system of tax credit.Finally,summarize and extract the research conclusion,research deficiency and Finally,summarize and refine the conclusions,shortcomings and prospects of this paper.