Research On Tax Credit Management Of Natural Persons In My Country Under The New Public Governance

Strengthening and improving the construction of the tax payment credit system of natural persons and promoting the improvement of the social credit system are the inherent requirements for the modernization of the national governance system and governance capacity.General Secretary Xi Jinping has made instructions and instructions on credit and integrity construction for many times,pointing out the direction for us to promote the construction of social credit system and providing guidance.After the implementation of the new Individual Income Tax Law in 2019,China’s individual income tax system has changed from a classified tax system to a comprehensive and classified tax system,with more emphasis on taxpayers’ independent declaration and payment of taxes.At the same time,as China’s natural population is in the hundreds of millions,involving thousands of households,the social concern is high and the impact is great,and the construction of the tax payment credit of natural persons constitutes an important part of the construction of social credit physical examination.The government has successively issued the Guiding Opinions of the General Office of the State Council on Accelerating the Construction of the Social Credit System and Building a New Credit based Regulatory Mechanism,the Opinions on Further Deepening the Reform of Tax Collection and Management,the Notice on Strengthening the Construction of the Personal Income Tax Payment Credit and other documents,indicating that the policy conditions for improving the management system of the tax payment credit of natural persons have gradually matured.Based on my work experience and the new public governance theory,game theory and tax compliance theory,this paper defines the concepts related to tax credit of natural persons.Through reading a large number of relevant documents,combing the research of domestic and foreign scholars on this issue,combining with the information learned in research and interviews,and also through questionnaire survey to understand the taxpayer’s opinions and views on tax credit management,combing and summarizing the current situation of tax credit management of natural persons in China,through analysis,it is believed that there are certain deficiencies in the current tax credit management of natural persons in China,and in-depth analysis of the causes of the problem,Due to the lack of top-level design of laws and regulations,imperfect credit evaluation mechanism,imperfect incentive and disciplinary measures,and low tax compliance of taxpayers,tax payment credit management is insufficient.In order to put forward targeted policy suggestions,the article summarizes and analyzes the advanced experience of countries with relatively perfect credit management system,and always gives inspiration to our country.It proposes to improve our natural person tax payment credit system by improving laws and regulations,establishing a natural person credit evaluation mechanism,improving the incentive and punishment mechanism,improving the natural person tax payment credit management level,and creating a social atmosphere of honest tax payment.