Study On Optimization Of Tax Payer Honesty System In Yingtan City

Honesty is the cornerstone of the market economy.Tax payer honesty is an integral part of social honesty,reflecting the ability and willingness of a taxpayer to fully comply with the tax obligations in the tax relation.In order to establish and improve the tax payer honesty system and promote taxpayers to pay taxes in accordance with the law,the state administration of taxation issued "the trial measures for the assessment of tax honesty rating" in 2003,which clarified the content,standards and organizational procedures of the assessment.Over the past decade,tax authorities at all levels have actively carried out the assessment of the honesty rating of taxpayers and achieved remarkable results.In 2014,the state administration of taxation on the basis of the original issued "the trial measures on settling tax honesty rating management(try out)" and "the tax honesty evaluation indicators and evaluation methods(try out)",further strengthening and perfecting the tax honesty rating,and taxpayers tax honesty information classified management,promote the establishment of good faith,guarantee the tax honesty pattern of disciplinary breach.Yingtan,located in the northeast of Jiangxi province,is one of the "four small cities" in Jiangxi province and an important transportation hub,industrial and tourism city in Jiangxi province.In 2017,the city's GDP was 800.8 billion RMB and its tax revenue was 11.14 billion RMB.In the tax payer honesty evaluation work in 2017,A total of 12,791 taxpayers in the city participated in the evaluation,including 164 a-class taxpayers,3151 b-class taxpayers,6424 m-class taxpayers,1,596 c-class taxpayers and1,456 d-class taxpayers.Compared with the overall situation of the whole country,the construction of the tax honesty system in Yingtan has both the common side and the individual side.This paper takes the tax payer honesty system of Yingtan as the research object,applies the research methods such as literature research,comparative analysis and statistical analysis,and tries to put forward Suggestions on further optimizing the tax payer honesty system of Yingtan.This paper is divided into five parts: concept analysis,basic theory analysis,current situation and problems,domestic and foreign experience and optimization Suggestions.The first part,basic theory analysis.The social contract theory and the "reasonable person hypothesis" are used to explain the problems related to tax payer honesty.The a-s tax evasion model is established to demonstrate the effect of improving the probability of inspection and increasing the rate of punishment on reducing tax evasion behavior of taxpayers.Finally,it analyzes the influence of government honesty,compliance cost,legal system,cultural tradition and other factors on tax payer honesty.The second part,system construction and evaluation.First of all,this paper introduces the construction of the tax honesty system in Yingtan from four aspects:Honesty information platform construction,tax payer honesty evaluation work,trustworthy incentive and honesty failure punishment,and honesty payer publicity education.Secondly,by analyzing the results of tax honesty assessment,the incidence of tax violations,the willingness of taxpayers to pay taxes and the social effect of tax honesty,it is pointed out that the tax honesty system in Yingtan is not effective.Finally,analysis the reasons,including poor government honesty,social honesty cooperative mechanism has not yet formed,the tax honesty evaluation system design is unreasonable,the tax honesty management and propaganda work is weak,the administrative law enforcement is not strong,the implementation of the tax department joint rewards and punishments measures,tax honesty market mechanism is not sound in seven aspects.The third part,domestic and foreign experience.According to the advanced experience of Shanghai,Hangzhou,Xiamen and other cities,as well as the advanced practices of the United States,Japan,the European Union and other countries or regions,five inspirations are summarized.First,pay attention to the tax honesty legislation and provide institutional guarantee;Second,pay attention to honesty information collection and realize data sharing;Third,punish tax violations and promote tax compliance;Fourth,develop the tax agency industry and guide the tax payer according to law;Fifth,the implementation of taxpayers classification and classification management,incentives for honest taxpayers.The fourth part,optimize recommendations.The Suggestions to optimize the tax honesty system of Yingtan are put forward.Second,we should give play to the exemplary and leading role of government honesty.Third,improve the tax payer honesty evaluation system;fourth,consummates the tax payer honesty hierarchical classification management method;fifth,improve the law enforcement and service level of tax authorities;sixth,foster the taxpayer good faith tax payer idea;seventh,develop the tax honesty service market.