analysis of the current tax credit system to establish the need for china（分析当前中国税收信用体系建立的必要性）.doc

Analysis of the current tax credit system to establish the need for China Abstract: China is caused by lack of state tax credit is one important reason tax loss, tax credit system can contribute to optimizing the economic environment, improve tax administration, protecting the rights of law-abiding taxpayers, but from a realistic point of view, the current tax credit absence and the lack of legislation, rights and obligations of the concept of dislocation, lack of integrity of tax enforcement and other serious problems hampered the construction and development tax credit pursuant to which, from legislation, law enforcement and other sectors to strengthen and improve the relevant policies and measures to promote the tax credit system. Keywords: tax; credit system, the taxpayer Tax credit is an important part of social credit, tax loss of credibility not only caused loss of state taxes, but also disrupted the order of taxation and the market economic order in the new situation, and a call to strengthen the comprehensive management of the community, build a harmonious and orderly tax credit system, although the construction of China’s tax credit has made some achievements, but there are still many problems, according to the requirements of social and economic development tax credit to build a scientific system, which is China’s tax system and improve the legal system and tax needs, economic integrity of China’s development and improve the international competitiveness of national economy a priority. I. Analysis of China’s tax credit In recent years, tax departments have carried out activities to improve and optimize the tax service, great one-stop service, democracy assessment, tax public, law enforcement responsibility, etc., greatly enhance the image of the tax credit team, but we should also see China’s current lack of credit the tax field is still more serious, it can be said, whether it is taxed, taxpayers, or people with taxes, have shown s