| Tax credit is a kind of credit that is generally recognized by the society.It is an objective reflection of taxpayers' fulfilling their tax obligations according to law,and directly reflects the taxpayer's integrity to the society and the country.As an important part of the tax credit system,it can reflect the comprehensive credit situation of a country and society,and effectively reflect the degree of social civilization development of a nation.Doing a good job in tax credit management is the need of state governance,and fostering a good sense of taxation and integrity.In this way,it helps the country to carry out the construction of a social credit system;doing a good job in tax credit management is also the need for tax authorities to improve tax administration and service efficiency,implement hierarchical classification management,build a harmonious relationship,and create a good market operation environment;As a market operator,people participate in market operations and realize the need for fair trade.This paper starts from the actual work,combined with the problems and difficulties encountered by the Tokto County Taxation Bureau in the process of tax credit evaluation from 2015 to 2017,through data analysis and actual cases to find out the reasons,and put forward feasible advice.This article consists of six parts.The first part is an introduction.It mainly introduces the research background and significance of this topic,and organizes and summarizes the important theories of tax credit management research at home and abroad.The second part elaborates on the theory of credit management.The concepts of credit and tax credit are introduced respectively,and the main theoretical basis of tax credit and the related influencing factors of tax credit management are analyzed.The third part combines the economic situation of Toketo County,the tax credit evaluation process and the tax credit evaluation results to comprehensively analyze the basic status of tax credit management in Tokto County.It mainly uses data analysis method and case analysis method,and uses the combination of graphs and examples to carry out a focused and comprehensive analysis of the tax credit evaluation results of Tokto County from 2015 to 2017.The fourth part mainly analyzes the data of the third part,reflects the problems existing in the tax credit management,and combines the work experienceof the person in the front line to further find out the causes of China from the social environment,management system and operational mechanism.The reasons for the lack of tax credit management.The fifth part is to solve the problems found in the fourth part,and put forward suggestions for improving the tax credit management work in Tuoketo County.The paper puts forward the optimization countermeasures to strengthen the construction of social credit environment,optimize the evaluation and application system of tax credit rating,give full play to the financial supervision function of enterprises,improve the disciplinary mechanism of tax credit rewards,and strengthen cooperation and information sharing with other departments.Through the research of this subject,the first is to make a deeper and more comprehensive understanding of tax credit management,which has a better guiding role for the future tax credit rating evaluation of the Tokto County Taxation Bureau;the second is that it can be other The grassroots tax bureau provides reference for tax credit management;the third is to study the tax credit management of Tuoketuo County,to see the status quo and existing contradictions of tax credit management in China.The proposed proposal effectively strengthens the credit management of taxpayers,allows the credit management system to take root,sprout,bloom,and result,and create a social environment of honesty and taxation;and through the linkage with other social sectors,form a social atmosphere of honesty,trustworthiness,self-discipline,and mutual trust.Really make the trustworthy unimpeded,and the untrustworthy can't move. |
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