Research On The Construction Of Tax Credit Dynamic Evaluation System

Credit economy is the essence of market economy and credit deficiency must reduce the efficiency of market economy operation.Tax credit which is the essential part of social credit,reflects the “spiritual power” of a country or nation and the comprehensive credit situation of the whole society.It is also an essential index of social credit system and reflects primarily the degree of social civilization and progress of a nation.Tax credit evaluation system is an effective supplement to the social credit system,which must have a profound influence on pushing ahead the honesty of market economy.There are five parts in the thesis.The first part is the introduction to the background,research significance,domestic and oversea research situation,main content of the thesis,methodology and innovation.The second part consists of the definition of some concepts of tax credit and its system,the explanation of transaction cost theory,game theory,tax compliance theory and other theories and the analysis of taxpayers’ tax-related behaviors in the process of constructing tax credit used by relevant theories.The third part is the introduction to the tax compliance situation and the systematic formulation of the current tax evaluation system of our country,which figures out the problems in operating and devotes to summarizing some beneficial experience for constructing a perfect evaluation system.The forth part is some references to our tax credit evaluation system in three aspects---improving the legal system of tax credit,establishing a comprehensive data information platform and building the social atmosphere of paying tax honestly,which refer to some beneficial experience of oversea tax credit evaluation.The fifth part is the systematic analysis to the problems of tax credit system combined with domestic and oversea relevant theories to eventually set up an evaluation system which adapts to tax credit situation in China.By researching the construction of dynamic evaluation system of tax credit,we hope to remove barriers to credit information sharing,promote the communication of credit information and enhance the value-added application of tax credit evaluation results.We hope to supplement and perfect the whole social credit construction in China so as to improve the level of national governance.