(a) the full implementation of personal income tax declaration credit commitment system.
The tax department shall set up a letter of credit commitment with standardized format and standard in the form of individual income tax self-declaration form and personal income tax special additional deduction information form, and the taxpayer shall make a trustworthy commitment to the authenticity, accuracy and completeness of the information.
(two) to establish and improve the personal income tax credit records.
We will comprehensively establish a mechanism for collecting, recording, inquiring, applying, repairing, managing safety and safeguarding rights and interests of tax credit information of natural persons, collect and evaluate tax credit information of natural persons according to laws and regulations, form a national tax credit information base for natural persons, and establish a data sharing mechanism with the national credit information sharing platform.
(three) the establishment of natural person dishonesty identification mechanism.
For those who violate the Law of the People's Republic of China on Tax Collection and Administration, the Law of the People's Republic of China on Individual Income Tax and other laws, regulations and normative documents, and violate the principle of good faith, there are dishonest behaviors such as tax evasion, tax fraud, fraudulent use of other people's identity information, malicious reporting, false complaints, etc., the tax authorities will list them as key targets and take administrative constraints and disciplinary measures according to laws and regulations.
Extended data
In order to standardize the management of tax credit, State Taxation Administration of The People's Republic of China promulgated the Measures for the Management of Tax Credit. The tax authorities evaluate taxpayers' credit according to their credit history information, internal tax information and external tax information, and set it as four levels: A, B, C and D according to the credit degree. A-level taxpayers have the highest tax credit, which is a social benchmark and can enjoy various conveniences.
In April each year, the tax authorities determine the tax credit evaluation results of the previous year, and adjust the taxpayer's credit rating in real time according to the supplementary and reassessment. According to statistics, in 20 15, the national tax authorities * * * evaluated the tax credit of 8.92 million eligible enterprises, and rated 702,000 A-level taxpayers, accounting for 7.9%; There are 5.397 million B-level taxpayers, accounting for 60.5%. According to statistics, A-level taxpayers have risen steadily, and the number of A-level taxpayers has increased by 49,000 compared with 20 14, accounting for 0.3 percentage points.