Research On Legal System Of Tax Credit Management Of Natural Persons In China

Tax credit management is an important way of modern tax collection and management,which helps to improve the efficiency of tax collection and management and the level of tax services.However,at present,there are serious imbalances in the applicable tax credit management legal system in China.As one of the important income tax subjects,natural person taxpayers are still not within the scope of application of the tax credit management legal system.In terms of the legal system,the limitations of the legal system for tax credit management of natural persons are mainly reflected in the insufficient legal basis for tax credit management of natural persons,the rights and responsibilities of natural person tax information collection are not clear,the targeted natural person tax credit evaluation mechanism has yet to be established,and natural person taxation The lack of the right allocation of people’s positive incentives,and the natural person’s taxpayer’s right relief system need to be improved,resulting in the inability of the natural person’s tax credit management to be implemented systematically.In this regard,Chongqing,Guangdong,Jiangsu and other places have conducted some useful explorations of some of these systems.Combined with the experience of tax credit management of natural persons in developed countries with foreign tax credit management,this paper proposes that the legal system of tax credit management of natural persons can be improved and natural persons can be clearly defined The rights and responsibilities and obligations mechanism in the collection of tax-related information,the establishment of targeted natural person tax credit evaluation rules,the strengthening of trustworthiness incentives,the protection of taxpayers’ legal rights,and the establishment of natural person tax credit repair systems further optimize the natural person tax credit management,thereby improving The efficiency and service level of natural person tax collection and management reduces the loss of personal income tax.In addition to the introduction and conclusion,the thesis is divided into four parts.In the first part,the State Administration of Taxation issued a document to rectify tax evasion cases in specific industries,which led to the topic of natural person tax credit management and introduced the current status of tax credit management in China.Therefore,we have considered the problem of imbalance in the tax credit management legal system in our country.That is,for a long time,China has focused on the management of corporate tax credits and ignored the tax credits of natural persons,which is one of the important income tax subjects.Management,then discusses the necessity of legal system construction of natural person tax credit management from three aspects.The second part mainly summarizes the current status of the legal system of tax credit management in China.It focuses on the current situation of the collection of taxrelated information,assessment of tax credits of natural persons,application of tax credits of natural persons,and recovery of tax credits of natural persons.The exploration and implementation of legal systems for tax credit management of natural persons in Guangdong,Jiangsu and other places were analyzed and summarized in an attempt to extract effective experience on legal systems for tax credit management of natural persons.The third part analyzes the deficiencies and limitations of the legal system for tax credit management of natural persons in China,which are mainly reflected in the lack of legal basis for tax credit management of natural persons,the rights and responsibilities of natural persons in tax collection information are not clear,and targeted natural person tax credit evaluation The mechanism is yet to be established,the right allocation of natural person taxpayers’ positive incentives is lacking,and the natural person taxpayer’s right relief system needs to be improved in several aspects.The fourth part give some suggestions to improve the legal system of tax credit management of natural persons in China.Based on the reference to the tax credit management legal system of some developed countries with credit management,this paper puts forward suggestions for the construction of a legal system for tax credit management of natural persons in China.The rights and responsibilities mechanism in China,the establishment of targeted natural person tax credit evaluation rules,strengthening of trustworthiness incentives and protection of taxpayers’ legal rights,and the establishment of natural person tax credit repair systems have several aspects to improve the legal system of natural person tax credit management in China.