Research On The Problems And Countermeasures Of Tax Credit Evaluation

In the construction of the whole social credit system,the construction of tax credit plays an important role that cannot be ignored.As an important starting point of tax modernization,the improvement of tax credit system is conducive to improving the service level of tax collection and management of tax authorities and promoting the healthy development of market economy,which is a necessary condition for the construction of the social credit system in China In recent years,with the development of market economy,the tax authorities at various levels have actively carried out exploration and practice of tax credit system construction,promote the development of the tax credit work,however,a perfect tax credit system could not only stay on relying on institutional constraints,but shall pay taxes according to law to the concept of grounding to the heart of every taxpayer,taxpayers on own initiative to participate in,take the initiative to maintain their own tax credit,to guide the whole society builds jointly are proud of the good faith tax payment,good atmosphere of ashamed of evade tax tax credit evaluation effective means for testing the tax credit,tax credit and an important link in the social credit system construction Exploring and perfecting the tax credit evaluation system is conducive to improving the tax law compliance degree of taxpayers,further reducing the tax handling cost of taxpayers operating in good faith,and improving the efficiency of tax collection and management.This paper through the literature retrieval,were collected at home and abroad about the taxpaying credit credit evaluation research results and literature data,analysis and study abroad more mature tax credit system,the author describes J county is rich tax credit evaluation of the status quo and after writing theory secondly,the author in his work and life of J county as the specimen,by comparing the 2018 J county enterprises tax credit evaluation and individual and other types of taxpayers' tax credit evaluation of the evaluation results of distribution points index distribution tax credit evaluation result application,it is concluded that the current problems existing in the tax credit rating Finally,according to its actual situation and the problems found,the paper puts forward four specific Suggestions on improving the tax credit evaluation system from different angles,so as to provide reference for the local tax credit evaluation work.