A Study On The Tax Ctrdit Management In Dali Prefecture

The tax payment credit is a kind of credit which the taxpayer carries out the tax payment duty legally and is generally recognized by the society,is one of the important contents of the social credit system construction,and is an indispensable part in the process of the construction of socialism with Chinese characteristics.In recent years,the construction of tax payment credit system continues to advance,the social value and social influence of tax payment credit is increasing,and it has become an important asset for taxpayers to participate in market competition.In the process of further implementing the reform spirit of the State Council,promoting taxpayers to pay taxes in good faith,improving tax law compliance,maintaining tax fairness,and promoting the construction of social credit system,the construction of tax payment credit management system is particularly important.This paper will further study the tax credit management system.This paper will be based on the implementation of "tax credit management measures(trial)" in October 2014,combined with public choice management theory,"contract economy" theory,game theory,using literature research,case analysis,questionnaire survey method.Based on the data of tax credit management in Dali Prefecture in the past three years,the author finds out the problems and causes in the process of tax credit classification management in Dali Prefecture,and puts forward corresponding countermeasures and suggestions.This article will be divided into six parts,the first part is the introduction,introducing the research background,research significance and literature review,the second part is related concepts and theories of tax credit management,the third part is the current situation of tax credit management in Dali Prefecture.The fourth part is about the problems and reasons of tax credit management in Dali prefecture.The fifth part is about the experience of tax credit management at home and abroad.The sixth part is about the countermeasures to strengthen tax credit management in Dali prefecture.