Study On Tax Credit Management In Ganyu District Of Lianyungang City

Tax is the main source of national revenue.Tax credit plays an important role in the social credit system,and tax credit management plays an important role in the tax credit system.The continuous improvement of the tax credit system is not only an important factor to promote the healthy development of the market economy and improve the collection and management level of the tax authorities,but also the only way to improve the social credit system in China.Tax credit management is to collect and summarize tax-related information of taxpayers,analyze it,evaluate their tax credit according to relevant indicators,and apply it to the daily tax collection and management of tax authorities and their classified management of taxpayers.It is of great practical significance to raise taxpayers' awareness of paying tax in good faith according to law,improve the quality and efficiency of tax collection and management by tax authorities,and reduce the tax burden on both sides.On this basis,it is necessary to strengthen the connection with other departments of social credit system construction,realize information sharing,form a joint force,and make paying tax in good faith according to law become a widely recognized social convention.Based on the theoretical basis and influencing factors of tax credit management,this paper analyzes the case of tax credit management in Ganyu district,finds the deficiencies in tax credit management,analyzes the causes of the problems,and summarizes the experience and enlightenment suitable for tax credit management in China through the summary of foreign advanced experience,and analyzes the causes of the problems in tax credit management in this area,puts forward corresponding improvement measures and suggestions,and predicts the development trend of tax credit management in China.Finally summed up a point of view,tax credit management to continue to improve and develop,not only from the taxpayer's tax compliance degree and tax authority's tax service awareness,but also it must be integrated into the social credit construction system,involving tax legislation,tax collection and management system,government departments and other aspects of cooperation,is a comprehensive result.The continuous improvement of tax credit management not only needs to improve the legal level of tax credit in the tax system,but also needs to clarify the rights and obligations of taxpayers in credit management,so asto fully reflect the incentive mechanism of good faith and punishment mechanism of breaking trust.At the same time,it is necessary to change the management concept of tax authorities,improve the service mechanism,improve the service quality and efficiency,and enhance its credibility and recognition.From the outside,the tax authority's tax credit management should strengthen the cooperation with the market supervision,public security,banks and other credit construction departments,gradually promote the sharing and disclosure of social credit information,through the introduction of third-party intermediary agencies to participate in credit evaluation and other measures to continuously improve the social recognition of tax credit,continue to deepen the implementation and application of tax credit evaluation results in real economic life,so as to promote the continuous improvement and development of China's tax credit management system.The paper has 2 tables,50 references.