Research On The Tax Credit Rating Evaluation System

In July 2014,China’s General Administration of Taxation issued "Measures for Tax Credit Management(Trial Implementation)" and "Evaluation Indicators and Methods of Tax Credit(Trial Implementation)" to improve tax credit management.In the four years since the first new tax credit rating evaluation was carried out in 2014,the State Administration of Taxation has been expanding the application scope of the evaluation results,and the level of tax credit has been significantly improved.However,the application of tax credit system is still in the exploratory and experimental stage.From the evaluation ontology,the design of tax credit rating evaluation index is still not scientific enough.From the application of evaluation results,there are still some problems,such as poor application,weak application incentive effect,and poor application disciplinary effect.How to improve the evaluation system and promote tax compliance is a subj ect worthy of in-depth study.This paper investigates the main body,application of indicators(Tianjin)and application of results of the current tax credit rating evaluation system in China.The data are analyzed and studied.The evaluation system of tax credit rating is based on literature review,empirical analysis and big data analysis.The research was carried out.Based on the results of Tianjin’s index operation in 2016 and 2017,the effect of the index evaluation system was studied.This paper makes an attribution analysis of the present situation of the lack of tax credit,and respectively discusses the manifestations of the lack of tax credit,the reasons for the lack of tax credit and the harm of the lack of tax credit.This paper puts forward specific measures and suggestions from the aspects of enhancing the legal value of tax credit,continuously improving and upgrading the optimization of relevant systems,and perfecting supporting safeguards,so as to provide relevant theoretical basis for the healthy development of tax credit rating evaluation system.