Analyzing The Perfection Of China's Taxpaying Credit System

As an ancient saying goes,“individuals could not keep a foothold nor walk far away without honesty in the society”.Honesty is the standard of behavior for individual development and national progress.However,in domestic tax revenue field,overall honesty condition is less optimistic.Tax evasion,export-tax refund,false value-added invoice and other dishonest behaviors which refuse to perform tax collection laws and regulations are very commonplace.Under such circumstances,State Administration of Taxation(SAT)starts to explore the construction of tax-paying credit system since 1999 and undergoes a development history for 18 years by far.In particular during recent three years,SAT successively releases five relevant normative documents concerning tax-paying credit management represented by Tax-Paying Credit Regulations(trial implementation)and simultaneously cooperates with other departments to release Memorandum of Cooperation on the Implementation of Joint Punishment Measures Against Parties Involved in Major Tax Contravention Cases and Memorandum of Cooperation on the Implementation of Joint Incentive Measures for Tax-Paying Credit Class A Taxpayers.Through implementing hierarchic management system for tax payers,encouraging promise-keeping and punishing promise-breaking behaviors,the Chinese government has made certain achievements in improving tax payers' satisfaction and extent to fulfill obligations according to law as well as reducing tax-paying costs and tax erosion.Up to now,tax-paying credit system seems relatively sound and perfect.However,from the perspective of grass-roots practice,all sorts of measures executed by SAT just build a framework for tax-paying credit lack of detailed provisions.In addition,simple reliance on normative documents and small-range punishment measures could not support the extensive connotations of overall tax-paying credit system.As a result,present tax-paying credit management deficiency phenomenon remains rather prominent.It is urgent to further improve existing tax-paying credit system.Therefore,this thesis starts from existing tax-paying credit system to combines with some unnegligible and urgent realistic problems in practice to observe the deficiency of existing tax-paying credit system.Through referring to advanced experience of western countries in tax-paying credit system based on practical conditions in China,this thesis raises a series of feasible suggestions for the improvement of tax-paying credit system,including accelerating tax-paying credit legislation,formulating credit file management system,improving tax-paying credit ranking assessment system,tax-paying credit incentive and punishment system.