Study Of Local Tax-paying Credit Construction Based On Principal-agent Theory

As an important part of social credit system,the construction of tax-paying credit is still in its infancy stage.The tax-paying credit management unified scope covers only to the enterprise taxpayers of audit collection,The tax-paying credit management of individual households and other types of taxpayers is currently in experimental stage in all the provinces.It is of practical significance to explore the construction of individual households and other types of taxpayers' tax-paying credit construction.First,it is helpful to improve the tax-paying credit system,reduce the window utility of the tax-paying credit management,and encourage the individual households to pay taxes in good faith.Second,it is helpful to regulate the activities of Taxation,to promote the development of tax collection credit,improve the tax credit system;Third,ti is helpful to improve the tax administration,reduce the tax cost,and make tax administration adapt to the "new normal" of China's economy.At last,it is helpful to advance the socialist market economy system.Through improving the tax-paying credit to promote the development of social credit,and then improving market credit and standardizing the market economy.This paper mainly uses the method of case study and literature research.Through the principal-agent theory,It analyzes the relationship between the tax-paying credit construction,finds the existing problems and reasons of the tax credit management model in Xianning in 2016.And then,from the aspects of optimizing the tax credit,constructing the principal-agent relationship,strengthening the incentive to the agent,and strengthening the restriction on the agent,this paper puts forward the local tax-paying credit construction strategy to improve the tax-paying credit management of individual households and other types of taxpayers.