The Research On The Tax-paying Credit Rating

Through the ages,"credit" is very important in economic,political,cultural and social life.The socialist market economy is credit economy.The relationship between tax levy and paying determines the important status and role of the "credit".At present,the loss of tax credit is relatively serious,especially in the field of tax-payment.Thus,the construction of tax credit system is very necessary and urgent.According to "the social credit system construction outline(2014-2020)",the state administration of taxation has launched the "tax credit management approach(trial)" and the "tax credit evaluation indicators and evaluation methods(trial)",which marks the establishment of modern tax credit management system.The first part of this paper is the theoretical research on the tax-paying credit rating.On the basis of the definitions of related concepts,this paper concentrates on the analyses of the tax credit rating theory background,including the legal basis,the gambling theory,the psychological theory and the behavioral science theory.Secondly,based on Ningbo and Yuyao district,this paper concentrates on the empirical research on the tax-paying credit rating.It is concluded that the rating of the industrial distribution,the types of distribution and the distribution as a whole through the analysis of the based on file,as well as the indicator system and the rating process.This paper emphatically expounds the positive effects and negative effects of rating.The former includes the income effect,the tax refunds effect,the invoice effect and the declaration effect.The latter includes seven disciplinary measures from the tax authorities and nine joint disciplinary measures from other departments.Thirdly,this paper put forward nine existing problems,then four main reasons.Through the foreign advanced experience for reference,this paper put forward the improvement measures in the light of the nation,the tax authorities and the taxpayers.