Research On The Problems And Countermeasures Of Tax Credit Management Of Natural Persons In The Taxation Bureau Of D Count

Confucius said,"A word must be kept,and a deed must be done." Honesty and trustworthiness have been the traditional virtues of the Chinese nation since ancient times.General Secretary Xi Jinping requests we will not only speed up the establishment of a credit investigation system covering the whole society,but also improve the mechanism for rewarding law-abiding and good faith and punishing law-breaking and trust-breaking.Natural person’s credit is an important part of the social credit system,so the construction of natural person’s tax payment credit is also very key.With the development of national economy,the income obtained by natural persons becomes more and more diversified and concealed.In the field of individual tax,there are serious tax evasion problems of natural persons,low tax compliance degree of natural persons and relative lack of tax credit management of natural persons.Therefore,it is urgent to improve the level of tax credit management of natural persons.The research on tax credit at home and abroad is mostly aimed at corporate taxpayers.From the perspective of natural people research,this paper applies the government regulation theory,credit creation theory and tax compliance theory,based on theoretical analysis and practical research,questionnaire survey method and data analysis method,analyzes the status quo of tax credit management of natural persons in D County tax authority through collection data and questionnaire results,and finds out the existing problems in tax credit management of natural persons.Including weak compulsory binding force of tax authorities,natural person tax credit evaluation system has not been established,multi-subject participation is insufficient,natural person tax collection responsibility dislocation,there are information islands.The reasons for the problems are summarized,including the lack of incentive measures for tax authorities to keep faith and punishment measures for breaking faith,the lack of legal support for tax payment credit construction,the lack of attention of tax authorities,the lack of tax investigation and compensation,and the imperfect inter-departmental cooperation mechanism.Finally,in view of the problems existing in the tax credit management of natural persons in D County tax authority,countermeasures to strengthen the tax credit management of natural persons are proposed.It includes speeding up the legal construction of natural person’s tax payment credit,constructing natural person’s tax payment credit evaluation system,improving tax authorities’ collection and management capacity and tax payment service level,realizing inter-departmental information sharing and joint rewards and punishments,and safeguarding the legitimate rights and interests of natural person taxpayers.It is expected to play a complementary role in natural person’s tax payment credit management theory,further improve the social credit management system,enhance natural person’s awareness of independent tax payment,and provide reference with practical operation value to solve the practical problems of natural person’s low tax compliance,tax loss and high cost of tax collection and management.