The lack of tax credit in China is one of the important reasons for the loss of national tax revenue. The establishment of tax credit system is conducive to optimizing the economic environment, improving the level of tax management and protecting the rights and interests of law-abiding taxpayers. However, in reality, the lack of current tax credit legislation, the dislocation of rights and obligations, and the lack of integrity in tax law enforcement have seriously restricted the construction and development of tax credit. Accordingly, we should strengthen and improve relevant policies and measures from the aspects of legislation and law enforcement, and promote the construction of tax credit system.
Keywords: tax; Credit system; tax payer
Tax credit is an important part of social credit. The lack of tax credit not only causes the loss of national tax revenue, but also disrupts the order of tax revenue and market economy. Under the new situation, people call for strengthening comprehensive social governance and building a harmonious and orderly tax credit system. Although China has made some achievements in tax credit construction, there are still many problems. According to the requirements of social and economic development, building a scientific tax credit system is the need to improve the tax system and tax legalization in China, and it is also an urgent task for China to develop an honest economy and improve the international competitiveness of the national economy.
First, the analysis of the current situation of China's tax credit
In recent years, tax authorities have generally carried out activities to improve and optimize tax payment services, and vigorously promoted one-stop service, democratic tax assessment, tax payment openness, and law enforcement responsibility system. , greatly enhanced the credit image of the tax team. However, we should also see that the lack of credit in the whole tax field in China is still serious. It can be said that both taxpayers and taxpayers show a certain degree of dishonesty. There are many reasons for this phenomenon. Generally speaking, there are mainly the following aspects:
(a) the lack or deficiency of tax credit legislation
Although China's tax legal system construction has made some achievements, it is not complete enough and lags behind the objective reality of economic development to some extent. The main problems are as follows: first, the lack of special laws on good faith has caused insufficient protection for trustworthy people and insufficient punishment for untrustworthy people, which has also greatly restricted the standardization of the construction of tax credit system; Second, the provisions on credit in tax legislation are obviously absent, and the content of tax integrity is not considered enough or even considered in the legislative process, which is not conducive to the creation of a harmonious tax environment; Third, the current tax law and other tax-related laws are too flexible in punishing tax-related cases, which easily leads to the abuse of tax law enforcement and judicial discretion, resulting in unfairness in tax law enforcement and justice, and undermining the legal basis of good faith between tax collection and tax payment.
(B) the concept of rights and obligations dislocation
As we all know, the rights and obligations under the market economy are corresponding and mutual. For example, taxpayers have both tax obligations and corresponding rights. However, for a long time, our country has unilaterally emphasized taxpayers' obligations and neglected taxpayers' rights, which not only in law, but also in public opinion propaganda, made taxpayers breed rebellious psychology, even at the expense of breach of contract and dishonesty, thus evading taxes. For taxpayers and tax users, overemphasizing their own rights and neglecting their due obligations not only fails to gain the recognition of taxpayers, but also blocks the government's view of the relationship between tax and tax to a certain extent, resulting in frequent distortions in tax collection and tax use in the absence of taxpayer supervision, which makes taxpayers' contract concept and integrity awareness increasingly dilute.
(C) the tax authorities lack of integrity in law enforcement
In the process of law enforcement, some behaviors of tax authorities that violate the credibility and violate the law and discipline occur from time to time, which are highlighted as follows: First, some tax officials abuse their powers, accept bribes, engage in malpractices for selfish ends, and even collude with others inside and outside, resulting in a large loss of state tax revenue and seriously disrupting the tax order; Second, the phenomenon of repeated inspection by taxpayers is more serious. For example, the national tax department checks the local tax department and then checks the accounts, and even the tax inspectors check the accounts for several months, which is inefficient and has a great impact on the normal production and operation of taxpayers. Third, the quality of some tax cadres is not high, law enforcement is arbitrary, and there are problems in tax law enforcement procedures, law enforcement standards and applicable laws; Fourth, because the current tax assessment standards and the "double-fixed" quota verification standards are in the hands of a few tax officials, some tax officials use their powers to seek personal gain, which artificially causes unfair tax burden among enterprises and directly worsens the tax credit environment.
Second, the necessity of establishing a tax credit system
(A) the need to optimize the economic environment
Market economy is legal economy and credit economy. The fundamental foothold of credit economy is honesty. With the in-depth development of market economy, the demand for credit is getting higher and higher. Tax credit, on the one hand, requires tax authorities to administer taxes according to law, strictly enforce the law, and create a legal environment for paying taxes in good faith; On the other hand, taxpayers are required to strive to enhance the concept of tax law and pay taxes according to law, and consciously pay taxes in good faith. All these are conducive to further optimizing the economic development environment and promoting the healthy development of the market economy.
(B) the tax authorities need to improve the level of tax collection and management.
Tax credit system includes tax credit and tax credit. From the perspective of tax credit, the tax credit system divides taxpayers into different grades and implements different collection and management methods according to their credit degree. Give taxpayers who pay taxes according to law a higher degree of freedom and cancel or simplify some unnecessary management procedures. Focus on taxpayers with low tax credit and strengthen tax collection and management, so as to save the cost of tax collection and improve the efficiency of tax collection and management. From the perspective of tax credit, tax authorities are required to standardize tax payment services, enforce the law in a civilized way, fulfill their promises to taxpayers in good faith, and create conditions for taxpayers to pay taxes in good faith. At the same time, it is necessary to enforce the law fairly so as to protect the legitimate rights and interests of honest taxpayers; Make the offenders subject to due legal sanctions. All these are conducive to the improvement of the tax authorities' collection and management level.
(C) the needs of taxpayers to improve and maintain their own credit
Honesty consciousness is wealth consciousness, and social and economic credit is beneficial to credit. A good social credit system can enable participants in economic exchanges to obtain the real information of each other conveniently and quickly, reduce the expenses and expenses of credit investigation and verification, and prevent social and economic exchanges from being reduced because of doubts about traders' credit. People who keep promises will also get more economic benefits in economic exchanges because of good credit. As a part of social credit system, tax credit also has this function.
Third, the establishment and improvement of tax credit policy recommendations
(A) the establishment of tax credit policy recommendations
Strict law enforcement, credit, commitment and excellent service are the basic requirements for tax authorities, and tax credit is mainly reflected in strict law enforcement and optimized service. Strict law enforcement is the key to win the trust of taxpayers in tax work. While strictly enforcing the law, we should do a good job in serving taxpayers and further strengthen internal supervision, restraint and management. It is embodied in the following three aspects:
1. Do a good job in the construction of internal management mechanism of tax authorities. It is necessary to do a good job in the construction of the internal management mechanism of tax authorities, implement a strict responsibility system with clear rewards and punishments, and establish a punishment and restraint mechanism for taxpayers' dishonesty. In the cadre management system, it is necessary to establish a management mechanism that fully embodies rewarding the excellent and punishing the lazy, punishing corruption and treating mediocrity. Staff should be specific to everyone, with clear responsibilities, clear responsibilities and strict post responsibility system.
2. Optimize the tax service and do a good job in the construction of tax service software and hardware. In software construction, we should do a good job in personnel education, learning and training step by step and in a planned way, and constantly improve the overall quality and comprehensive quality. Hardware construction: first, vigorously develop network services, coordinate the construction of professional tax websites and incorporate them into e-government systems; The second is to actively promote telephone services.
3. Improve the tax collection and management mechanism. We should pay attention to grafting the latest scientific and technological achievements of modernization and informatization on the basis of traditional and effective tax collection and management methods, gradually establish and improve the intensification, specialization and informatization of tax source monitoring and management, and endow tax collection and management with new connotations and characteristics of the times. In particular, it is necessary to strengthen tax source supervision and tax inspection, and vigorously rectify and standardize the tax order.
(2) Policy suggestions on strengthening tax credit.
Strengthening the credit of tax use is mainly to change the government's function, make the government change from the role of economic builder to the provider of public goods and services, and then make up for the market failure.
1. Adjust government functions and accelerate the transformation of government roles. The adjustment of government functions should be coordinated with the construction of market mechanism and let the market do what it can. The first task is to speed up the withdrawal of financial funds from the competitive field, so that the government can change from economic construction to providing public goods and services, and truly position itself in making up for market failures.
2. Adjust the scope and structure of fiscal expenditure. It is mainly manifested in the fact that the expenditure focuses on providing public goods and services, especially rural public goods, structurally reducing the expenditure on economic construction and administrative management fees, and increasing the expenditure on social science, cultural health, social security and supporting agriculture and benefiting farmers.
3. Refine the budget and strengthen the whole process supervision of budget arrangement and expenditure. When preparing the budget, try to set several sections, items and items under the general classification, refine the expenditure items and increase the transparency and supervision of the budget.
(3) Establish a disciplinary mechanism for dishonesty and a credit incentive mechanism.
In view of the short-term behavior of dishonest taxpayers who pursue immediate economic interests and lose their credit, we should increase the cost of dishonesty and increase the income of honesty, so as to urge taxpayers who are "rational economic people" to pay taxes in good faith. This is mainly achieved by establishing a disciplinary mechanism for dishonesty and a credit incentive mechanism. It is embodied in the following aspects: First, when an enterprise or individual has a bad tax credit record, it will automatically transfer to the tax collection and management system (CTAIS) as a "tax untrustworthy enterprise", focusing on inspection and supervision; Second, the above-mentioned "tax-owed enterprises" shall not be converted into normal and creditable enterprises within a certain period of time, and shall be given a heavier punishment if they violate tax laws and regulations again during this period; Third, establish a system to publish enterprises and individuals with false tax information; The fourth is to establish an information exchange mechanism with industry and commerce, customs, banks and other departments to realize the sharing of tax credit information.
(4) Reducing the compliance cost of taxpayers.
Compliance cost refers to the value of various resources spent by taxpayers to fulfill their tax obligations, mainly including the time value spent by taxpayers in handling tax-related firms, non-labor costs and fees paid to tax consultants. The higher the cost of tax compliance, the heavier the burden on taxpayers, and the more likely they are to choose corresponding ways to evade their tax obligations. Therefore, under the premise of paying taxes according to law, taxpayers should minimize compliance costs, simplify tax procedures, improve work efficiency, reduce the extra expenses borne by taxpayers, give taxpayers guidance in tax declaration and provide tax assistance.
(5) Improve the management of tax credit rating.
On July 29th, 2003, State Taxation Administration of The People's Republic of China officially promulgated the Measures for the Administration of Tax Credit Rating, which stipulated the assessment contents, assessment standards, incentive and monitoring measures, assessment organization and procedures, and standardized the management of tax credit rating to a certain extent. However, there are still many shortcomings that need to be improved: first, different levels of taxpayers are treated differently in tax management and different management is implemented; Second, pay attention to individual operators and small enterprises, and implement credit rating management and social recognition as soon as possible; Third, national tax and local tax should enjoy credit rating information as soon as possible, achieve unified standards, and give taxpayers a fair and reasonable evaluation.
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