Research On The Implementation Effect And Optimization Measures Of Zhuhai's Tax Credit Evaluation System

As an important part of the social credit system,the construction of the taxation credit system is not only the top priority of China's current taxation work,but also one of the critical steps to achieve taxation by law.One of the most important aspects of the tax credit system construction is to build a good tax credit evaluation system,which can not only regulate the behaviors of both tax leviers and taxpayers but also help taxpayers cultivate the habit of conscious and honest tax payment,enhance the taxpayer's recognition of China's taxation legal system and help realizing the goal of building a well established social credit system faster.A sound and scientific tax credit evaluation system can reduce the loss of taxation in China and ensure timely and full taxation of taxes,reduce taxation costs,and improve the efficiency of tax collection and management at the same time.During the process of implementing the tax credit evaluation system,Zhuhai not only undertakes the construction standards of the national tax evaluation system,but also goes on to construct a personalized tax credit evaluation system.In order to understand the situation of Zhuhai tax credit evaluation system,find out the problems during the implementation and application of the system,and better optimize the tax credit evaluation system,this paper conducts data analysis on the operation of Zhuhai tax credit evaluation system through sampling and statistics.It starts with studying the implementation of tax credit evaluation system from three aspects: tax scale,industry type and business opening time,and goes on to analyze the application of Zhuhai tax credit evaluation system.With the basis of summarizing the implementation and application status of Zhuhai tax credit evaluation system,it finds that the current evaluation system still has the following problems,for example,it's not fair enough,and the new enterprises are not supported enough under the evaluation system.After analyzing and researching the causes of the problems found,it puts forward some suggestions such as optimizing indicators,improving fairness,increasing data sharing,and exploring the establishment of individual tax credit system so as to strive to improve the social utility of Zhuhai tax credit evaluation system effectively and to provide assistance for the construction of a social credit system at the same time.