Research On Problems And Countermeasures Of Tax Credit Management Of Y District Tax Bureau In Guangzhou City

Market economy is also a credit economy.Lack of social credit will seriously affect the operation order of market economy.Perfect social credit system is an important grasp to promote the healthy development of market economy.Tax credit,as a key component of social credit,continuously strengthens the construction and improvement of tax credit system,which is of great significance to improve the efficiency of tax collection and management,improve taxpayers' tax compliance and promote the perfection and development of social credit system.Starting from the background of the construction of our country's social credit system,this paper discusses the development and significance of tax credit management,and then proceeds with the basic concepts of tax credit and tax credit management,combs and summarizes the relevant literature on the effect of tax credit management and the countermeasures to the problems,comprehensively evaluates the existing research results,analyses the limitations,and puts forward further research based on the grass-roots level.Necessity of tax credit management.Taking the tax bureau of Y District of Guangzhou as an example,the author finds that the effect of tax credit management at the grass-roots level is still insufficient by analyzing the basic situation and implementation effect of tax credit management of the bureau.Through the method of participatory observation and interview,it is found that there are some problems in tax credit management in Y District Tax Bureau,such as low social recognition of tax credit,unscientific information collection,non-standardized credit evaluation,insufficient data sharing and poor use of results.Combining with the basic theory of public management,this paper makes a multi-dimensional analysis of the causes of the existing problems,draws lessons from the experience and practice of tax credit management in developed countries,summarizes the enlightenment to the optimization of tax credit management in our country,and combines with the actual work at the grass-roots level,puts forward that we should vigorously improve the social recognition of tax credit,build a scientific tax credit evaluation system,improve the level of tax credit management,and increase the The construction of fast data sharing platform and sharing mechanism and the application of results are five aspects of countermeasures and suggestions,aiming at further improving and optimizing the management of tax credit,giving full play to the positive role of tax credit,effectively improving the efficiency of tax collection and management,and creating a good faith environment for tax payment according to law.