Research On The Construction Of County Tax Credit

The construction of social credit system is an important project being actively promoted in our country at present.The scientific social credit system is an important reflection of the degree of social civilization and an important symbol of the maturity of market economy,at the same time,it is also an important means for the transformation of government functions.China’s social credit covers all aspects of social life,of which tax credit is an important aspect in the construction of social credit system.Tax Revenue is an important source of government revenue,the use of tax revenue is closely related to each person,the tax credit is good or bad,is one of the direct manifestations of a country’s credit system.A sound tax credit system is conducive to improving tax collection and management efficiency,continuously optimizing the business environment,reducing tax costs,and creating a harmonious environment for collection and payment.On the whole,China’s tax credit construction started late,the depth of theoretical research is insufficient,and the regional differences of tax credit construction are large.With the emergence and complexity of the main body of the market economy,the conflict of tax collection and payment,and the illegal acts involving tax break out in many places,the construction of tax credit is imminent.Guangrao County,a county under the municipal jurisdiction of Dongying,Shandong Province,is a typical city dominated by heavy industry,ranking high in the overall strength of the county.In recent years,Guangrao County has adopted a series of measures to promote the development of tax credit in the region,for example: The establishment of a tax credit evaluation system,joint promotion of information sharing,the establishment of tax results of the application of rewards and punishment system,improve the taxpayer and tax collector legal literacy.These measures promote the construction of social credit system to a certain extent,but there are some problems,such as imperfect tax credit evaluation system,lack of tax law enforcement credit,lack of supervision and management.This paper further analyzes the causes of the problems in the process of tax credit construction in Guangrao County,there are four reasons: The imperfect tax credit legal system,the unscientific tax credit evaluation method,the imperfect tax credit supervision and the immature tax credit moral system.On the basis of analyzing the reasons,this paper puts forward some countermeasures,pointing out four concrete measures of speeding up credit legislation,establishing tax credit evaluation system,strengthening tax credit supervision and perfecting tax credit morality,it provides reference for the county tax credit construction represented by Guangrao County.