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, from the reality, the current lack of tax credit legislation, the dislocation of rights and obligations, and the lack of tax enforcement integrity have seriously restricted the construction and development of tax credit. Accordingly, we should strengthen and improve relevant policies and measures from legislation, law enforcement and other aspects to 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, but also disrupts the tax order and market economy order. Under the new situation, people call for strengthening comprehensive social management and building a harmonious and orderly tax credit system. Although China has made some achievements in tax credit construction, there are still many problems. To build a scientific tax credit system according to the requirements of social and economic development is the need of China's sound tax system and tax legalization, and it is also the urgent task for China to develop a credible economy and improve the international competitiveness of its national economy.
First, the analysis of the current situation of tax credit in China
In recent years, the tax authorities have generally carried out activities to improve and optimize tax service, vigorously promoted one-stop service, democratic tax assessment, tax disclosure, law enforcement responsibility system, etc., which 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 at present. It can be said that both taxpayers, 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 absence or inadequacy of tax integrity legislation
Although China's tax legal system construction has made some achievements, it is not complete enough, and it still lags behind the objective reality of economic development to some extent. The main problems are as follows: first, the lack of special laws on honesty has caused insufficient protection for trustworthy people and inadequate punishment for untrustworthy people, which has also greatly restricted the standardization of tax credit system construction; Second, the provisions on credit are obviously absent in tax legislation, 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 laws and other tax-related laws are too flexible in the punishment provisions for tax-related cases, which may easily lead to the abuse of tax enforcement and judicial discretion, resulting in unfair tax enforcement and justice, and undermining the legal basis of good faith between tax collection and 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 payment obligations and corresponding rights. However, for a long time, China has unilaterally emphasized taxpayers' obligations and neglected taxpayers' rights, not only in law but also in public opinion propaganda, which has caused taxpayers to breed rebellious psychology, even at the expense of breach of contract and dishonesty, thus evading taxes. For taxpayers and tax users, they overemphasize their rights and neglect their due obligations, which not only can not be recognized by taxpayers, but also blocks the government's line of sight on the relationship between tax and tax to a certain extent, resulting in frequent distortions in tax collection and tax use under the absence of taxpayer supervision, which makes taxpayers' contract concept and integrity consciousness fade day by day.
(C) the tax authorities lack of integrity in law enforcement
In the process of law enforcement, some acts of tax authorities that violate the credibility and violate the law and discipline occur from time to time, which are highlighted in the following aspects: First, some tax officials abuse their powers, take bribes, engage in malpractices for selfish ends, and even collude internally and externally, resulting in a large loss of state taxes and seriously disrupting the tax order; Second, the phenomenon of repeated inspection of taxpayers is more serious. For example, when the national tax department checks the local tax department and checks it again, even when the tax inspectors check the accounts, the inspection is several months, which is inefficient and has a great impact on the normal production and operation of taxpayers. Third, some tax cadres have low quality and arbitrary law enforcement, 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-account" quota verification standards are in the hands of a few tax cadres, some tax officials use their power to seek personal benefits, artificially causing unfair tax burden among enterprises and directly deteriorating the tax credit environment.
Second, the necessity of establishing a tax credit system
(A) the need to optimize the economic environment
Market economy is a legal economy and a credit economy. The fundamental foothold of credit economy is honesty. With the in-depth development of market economy, the requirements for credit are 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 legal system 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
The tax credit system includes both tax credit and tax credit. From the perspective of tax credit, the tax credit system divides taxpayers into different grades according to their credit, and implements different collection and management methods. 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 the collection and management, thus saving the cost of collection and management and improving the efficiency of collection and management. From the perspective of tax credit, tax authorities are required to standardize tax payment services, enforce the law in a civilized manner, 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 that the legitimate rights and interests of honest taxpayers can be protected; Make the offenders subject to the sanctions due to the law. 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 has the benefit credit side. A good social credit system can make the participants in economic exchange obtain the real information of the other party conveniently and quickly, reduce the expenses and expenses of credit investigation and verification, and prevent the social and economic exchanges from being reduced because of doubts about the credit of traders. Trustworthy people 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 different rewards and punishments, and establish a punishment and restraint mechanism for breaking promises to taxpayers. In the management system of cadres, it is necessary to establish a management mechanism that fully embodies the reward for Excellence, punishment for laziness, punishment for greed and rule of mediocrity. The staff should be specific to everyone, with clear responsibilities, clear rights and responsibilities, and strict post responsibility system.
2. Optimize tax services and do a good job in the construction of software and hardware for tax services. In terms of software construction, we should do a good job in personnel education, study and training step by step and plan, and constantly improve the overall quality and comprehensive quality. In terms of hardware construction: first, vigorously develop network services, co-ordinate 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 means of tax collection and management, gradually establish and improve the intensification, specialization and informatization of tax source monitoring and management, and endow tax collection and management with new connotation and characteristics of the times. In particular, it is necessary to strengthen the supervision of tax sources and tax inspection, and vigorously rectify and standardize the tax order.
(B) policy recommendations to strengthen tax credit.
Strengthening the credit of tax use is mainly to transform the government's function, so that the government can be transformed 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 strive to 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, transform the government from economic construction to providing public products and services, and truly position its role in making up for market failures.
2. Adjust the scope and structure of fiscal expenditure. Mainly manifested in the focus of expenditure on providing public products and services, especially the provision of public products in rural areas, structurally reducing the expenditure on economic construction and administrative management fees, and increasing the expenditure on social science, culture and health, social security and supporting agriculture and rural areas.
3. Refine the budget and strengthen the supervision of the whole process of budget arrangement and expenditure. When preparing the budget, we should set up several sections, items and items as far as possible under the big classification, and refine the expenditure items to increase the transparency and supervision of the budget.
(C) the establishment of disciplinary mechanisms for dishonesty and integrity incentives.
In view of the short-term behavior of dishonest taxpayers who pursue immediate economic interests and lose credit, we should increase the cost of dishonesty, increase the income of honesty, and 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 record in tax credit, it will be automatically transferred to the tax collection and management system (CTAIS) as "tax payment can not be trusted by enterprises", with emphasis on inspection and supervision; Second, the above-mentioned "enterprises that fail to pay taxes" should not be transferred to normal and creditable enterprises within a certain period of time, and when they violate the tax laws and regulations again during this period, they should be severely punished; Third, establish a system to announce 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.
(D) reduce the taxpayer compliance costs.
Compliance cost refers to the value of various resources spent by taxpayers in fulfilling 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 it is to choose corresponding ways to avoid tax obligations. Therefore, under the premise of paying taxes according to law, taxpayers should minimize the compliance cost, simplify the tax procedures, improve work efficiency, reduce the extra expenses borne by taxpayers, give taxpayers guidance in declaring and paying taxes, and provide tax assistance.
(E) 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 of them as soon as possible; Third, the national tax and local tax should enjoy the credit rating information as soon as possible, achieve unified standards, and give taxpayers a fair and reasonable evaluation.
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