The Study On The Tax Credit Evaluation System Of Nan'an

Tax credit is an important part of social credit and an important indicator to measure the credit level of a social economy.Through the assessment and classification of taxpayers' tax credits,the tax authorities can formulate different policies for taxpayers with different tax credit ratings and adopt different management methods.In recent years,with the continuous improvement of the application level of information technology and big data,China's tax collection and management level has been continuously improved,which has effectively promoted the growth of taxation.However,at this stage,taxpayers' tax credits and tax development levels and social development stages are not The contradiction of matching and uncoordination is still very prominent.This paper mainly studies the relationship between tax credit and economic subjects,and the operating mechanism of tax credit evaluation system.It analyzes the tax credit evaluation results of Nan'an City in the past two years through case study method,and proposes existing tax credits from both external and internal levels.The problems and reasons of the evaluation system,combined with the actual work,propose countermeasures from the four dimensions of optimizing evaluation indicators and systems,improving the tax service system,establishing a tax credit management system,and promoting tax-related supervision services,and strive to improve tax credits.The evaluation system guides taxpayers to improve tax compliance,reduce the cost of tax collection and management,create a harmonious relationship,and improve the level of credit construction in China.The front line of the implementation of the tax credit evaluation system is the county(district)level bureau.This paper is based on the grassroots tax authorities.The research problems and suggestions have certain reference value for the higher level units in the follow-up system improvement.