Study On The Evaluation Of Tax Credit Grade In Guangzhou

Tax credit is one of the important components of tax credit.It refers to whether taxpayers voluntarily and consciously fulfill their tax obligations in accordance with the provisions of the tax law.Nowadays,the society tends to a credit one obviously.Credit plays an important role in the development of modern market economy.At the same time,tax credit is the objective need and requirement of future social development,and occupies a large proportion in the social credit system.Establishing and perfecting the evaluation system of tax credit grade is of great significance for guiding tax paying behavior,improving the degree of honesty and selfdiscipline and tax compliance,and realizing tax administration according to law.Tax credit rating evaluation covers many aspects,such as legal system,evaluation criteria,safeguard mechanism and moral system.Through the application of the results of tax credit rating evaluation,law-abiding taxpayers can be conveniently and rewarded,and dishonest taxpayers can be restricted and punished accordingly.Establishing and improving a systematic and scientific credit rating evaluation system is an important prerequisite for the current implementation of tax collection and management system reform.Therefore,we need to study the evaluation of tax credit rating to a certain extent in the process of implementation and put forward reasonable suggestions for its shortcomings.The author briefly expounds the research background and related research results of tax credit rating evaluation,introduces the process of tax credit rating evaluation in Guangzhou,summarizes its main contents,development progress and the reasons for its shortcomings,and tries to answer the following questions: Firstly,what is the effect of tax credit rating evaluation? Secondly,what advanced experience can be used for reference? Thirdly,what are the reasons for the insufficiency of current tax credit rating evaluation? Fourthly,what aspects should we improve? Starting from the specific situation of Guangzhou's implementation of tax credit evaluation,this paper investigates and explores the shortcomings of Guangzhou's tax credit rating evaluation by using the methods of literature researching,comparative researching and investigation researching.In view of the reasons for the shortcomings,on the basis of investigation and study and drawing on the advanced experience at home and abroad,starting from the starting point of this work,it is necessary to improve tax law compliance.From the perspectives of degree,perfection of levy management and application of results,this paper puts forward some suggestions to improve the evaluation of tax credit rating,which can provide reference for further optimization.