Study On Tax Credit Management In Pingtan Comprehensive Experimental Area

With the continuous improvement of tax policies and systems,the government’s tax service level has been continuously improved,and the public’s awareness of paying tax in good faith has been increasingly enhanced.However,the phenomenon of taxpayers’ discredit still exists in different degrees,which leads to a large amount of national tax loss and affects the construction of social credit system.Strengthening tax payment credit management is an important measure to promote the construction of social credit system and build a good social credit environment.With the deepening of the restructuring of state institutions and the deepening of the reform of the tax collection and management system,taxpayers put forward higher requirements on the management of tax payment credit.Pingtan has the unique superposition advantages of "experimental zone + free trade zone + international tourism island" and higher requirements for tax payment and credit management.Therefore,taking pingtan comprehensive experimental zone as an example,it is of great practical significance to analyze and discuss the optimization scheme of grassroots tax payment and credit management.In this paper,in order to strengthen the grass-roots tax department tax credit management as the subject,the system elaborated the tax credit on the basis of related concepts,using the information asymmetry theory,game theory,theory of tax compliance,through literature research,comparative analysis,field investigation method,further review and summarize the tax credit management development course,concrete practice and success.Combining with the concrete practice of the grass-roots tax department tax credit management,with pingtan comprehensive experimental area tax bureau as an example,from the perspective of taxpayer to tax credit management satisfaction,understanding pingtan comprehensive experimental area tax credit management present situation,main methods and effective,and focuses on analyzing the grass-roots tax department tax credit management existence of taxpaying credit legal system imperfect,credit awarenessneeds to be improved,the tax credit evaluation index of the importance of setting is not entirely reasonable,tax credit management tracking method does not reach the designated position,etc.Combined with questionnaire survey and individual interviews,the specific reasons for the problems were analyzed in detail by factor analysis method.On the basis of the advanced experience at home and abroad for reference,the practice,from raising tax credit legislation level,to strengthen the construction of tax credit consciousness system,perfecting the tax credit data system,strengthen the dynamic adjustment and application of evaluation results and improve the tax credit management organization setup,etc,puts forward the countermeasures and Suggestions to solve the problem,for the grass-roots tax department to strengthen tax credit management provide certain reference and reference.