A Research On Tax Credit System Consummation Under The Status-quo Of The Internet Plus Era

This year marks the 41 st anniversary of the reform and opening up.In the past 41 years,China’s economy has developed at a high speed and the socialist market economic system has been gradually improved from its establishment.One of the important characteristics of the market economy is good social credit.The establishment and perfection of the social credit system is an important symbol of the continuous maturity of the socialist market economy.The lack of credit spirit will directly hinder the development of market economy.Tax credit system is an important part of social credit system.Incomplete tax credit system will lead to tax evasion and other tax dishonesty behavior of taxpayers.This will not only cause the loss of national taxes,but also greatly increase the collection cost of tax departments,which is not conducive to the formation of a harmonious relationship between tax collection and payment.At present,our country has entered the era of big data,which is created by internet interconnection and information sharing.The information technology revolution has changed the government’s previous functions and management methods,especially the ongoing "deregulation" reform,which has promoted the transformation of government functions from a management-oriented to a service-oriented government.In order to change the government’s functions,the first thing to do is to actively use new technologies,embrace the Internet,and through the use of big data,cloud computing and other means to promote the government management mode to match the current new economic development,so as to better serve the market economy.Under the current government function of emphasizing more services,less supervision and shifting from post-supervision to pre-prevention,the active use of Internet technology has become a necessary way to improve the tax credit system.Based on the theory of tax credit management and relevant knowledge of internet +,this paper takes the tax credit system of Jiangsu Tax Bureau as a case,and through literature research,questionnaire survey and statistical analysis,concludes。Based on the practice in the work,this paper analyzes the problems existing in the tax payment credit system of Jiangsu Province,such as isolated information island,insufficient attention and insufficient management measures,and analyzes the causes of these problems.Based on the experience of developed countries such as Europe and the United States in tax payment credit system,combined with the current background of internet +,this paper puts forward corresponding countermeasures to improve China’s tax payment credit system.Different from the previous study on tax credit system from the perspective of system or theoretical analysis,the viewpoint studied in this paper is based on the background of internet +.Through analyzing the problems and causes of the current tax credit system in Jiangsu Province,the countermeasures based on Internet technology are put forward.First,the big data sharing platform of tax credit is established to solve the problem of information island.The second is to use block chain technology to build a tax credit publicity system to improve tax compliance and reduce serious tax dishonesty such as false invoices.Third,relying on Internet means to strengthen punishment for dishonesty and increase incentives to pay taxes in good faith.The fourth is to speed up the tax credit legislation and enhance the internal and external atmosphere of paying attention to credit tax.Through the above measures,the taxpayer’s tax compliance will be improved,tax dishonesty in society will be reduced,the tax credit system will be continuously improved,and the construction of credit China will be assisted.