Study On The Implementation Of The Credit Reporting System From China's Tax Bureaues In Xinyu City

Since the development of social economy,credit management has been widely used as a means to improve management efficiency.The establishment of an effective credit reporting system not only foster honest tax related behaviors but also effectively supplement the social credit system.In 2014,the State Administration of Taxation issued the New Tax Payment Credit Regulations(for Trial Implementation)and Tax Payment Credit Rating Indicators and Rating Methods(for Trial Implementation)to further optimize the current credit reporting system.These two regulations have clearly stipulated the scope,method,rating standards and specific evaluation indicators.These contents also constitute the current credit reporting system,which guides provinces and cities throughout the country to carry out the rating of tax source every year.Then,according to the rating results,provinces and cities adopt classification management for different grades of taxpayers.In recent years,the State Administration of Taxation has issued several official documents to complete the New Tax Payment Credit Regulations(for Trial Implementation)and Tax Payment Credit Rating Indicators and Rating Methods(for Trial Implementation.But most of these documents just slightly adjust the indicators or repeatedly state the incentive and disciplinary measures.The construction of credit reporting system has been progressing slowly.The incentive measures for high-level taxpayers are mostly some tax-facilitating matter(de-registration and tax clearance,refund of excess input tax credits),and there has been little change in joint disciplinary measures against dishonest taxpayers.This thesis mainly takes Xinyu City of Jiangxi Province as a case,studies the actual implementation and application of the credit reporting system of China's tax bureau at the grassroots level,and analyze the reasons why some taxpayers are rated as Grade D.Meanwhile,it adopts questionnaire method to investigate taxpayers' actual opinions about the results of the credit reporting system and the credit reporting work in Xinyu City The survey shows that the taxpayers in Xinyu City generally the normative effect of credit ratings on corporate tax-related behaviors.On this basis,the thesis selects the credit reporting work of domestic developed provinces and cities for research.It is found that although the tax credit evaluation work is uniformly deployed by the State Administration of Taxation and the space to develop is small,the local tax bureaus are still try to deepen and refine existing policies and measures.Regarding the problems that still exist in the current credit reporting system in Xinyu City,the author believesthat on the one hand,it can learn from the practices of other provinces and cities,develop broader ideas,and dig out existing incentive and punishment measures without breaking the work regulations.On the one hand,as a unified deployment of the State Administration of Taxation,the problems and restrictions at the grassroots level are also issues that exist throughout the whole country.So the State Council and the State Administration of Taxation should be more open in information source,more efficient in information sharing,enrich and deepen the design of rating indicators,and promote the application of credit reporting results become more practical and widely used.