Research On Optimizing Tax Credit Evaluation And Its Application In China

China's economic development has entered a new normal,and strengthening the construction of social credit system has become one of the important contents of the current comprehensive deepening reform.As China accelerates the construction of social credit system,as an important part of it,the State Administration of Taxation issued " Tax Credit Management Measures(Trial)" in 2014 to keep pace with the requirements of the times and optimize the tax credit system.By optimizing the tax payment credit system,tax loss can be effectively reduced and tax payment according to law can be promoted to a new level of development.In the following years,the State Administration of Taxation issued some supplementary supporting documents one after another.However,after several years of operation and practice,some problems have gradually emerged in the evaluation methods and index system design,such as " TCMM",etc.At the same time,in the process of carrying out tax credit evaluation,grass-roots tax departments have also encountered some problems such as insufficient understanding and unclear awareness.Based on this,this paper takes Heyuan city of Guangdong province as the research object,firstly analyzes and expounds the data of its credit evaluation and application,secondly points out the existing problems in tax credit evaluation and application from subjective and objective angles through empirical research from taxpayers and tax departments,and combining the research results of questionnaire survey.Finally,on the basis of using the achievements of international tax credit evaluation and application practice for reference,this paper puts forward optimization countermeasures: from the perspective of internal management of tax departments,it is proposed to improve the understanding of tax credit evaluation and optimize tax service;Improve the tax credit evaluation system to ensure the quality of tax credit evaluation;From the perspective of comprehensive social management,it is proposed to actively promote the establishment of a cross-sectoral credit data integration mechanism.Expand the depth and breadth of tax payment credit service for economic and social development;Create a good environment for paying taxes in good faith according to law.