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Research of the Tax Credit System of China Construction

Author: SunYanRan
Tutor: LiBaoMin
School: Liaoning University
Course: Finance
Keywords: Taxpayer Tax people Tax credit Tax credit system
CLC: F812.42
Type: Master's thesis
Year: 2012
Downloads: 166
Quote: 0
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Abstract


In recent years, our country’s tax credit deficiency has become a very hot topic ineconomic society, tax credit system construction has gradually aroused people’s attention,and regard it as a task to study. Tax credit system construction for the optimization of ourtax environment played a certain role, moreover, it makes the relationship between taxlevy and payment towards harmony, then our whole social stability and development playa security role. Tax is the main source of income of finance of finance income, whethertimely, adequate and balanced storage on the basic tax. Under the market economy in ourcountry, the tax credit as a branch of social credit, it has become the people in accordancewith the law, taxation, tax civilization taxpayers premise, it not only for the two parties ofmoral standards laid a solid foundation, but also for the tax law to provide strongprotection, more achieve revenue functions provided strong power; if the credit of taxsystem is not perfect diseased, then to the tax authorities of tax collection andmanagement work has brought much inconvenience and difficulties, which would makethe tax cost to increase greatly, finance income of the country, the country’smacro-control ability will be a certain impact, even make our country’s market economyorder as well as the economy is affected. Therefore, how to improve tax paying creditconsciousness, make clear our country tax credit is short of the reason as well as how toimprove the construction of the credit of tax system, establishing the integrity of thewhole society pay taxes wind, become a pressing matter of the moment.In this paper, the use of systems analysis, mathematical derivation method, researchmethods such as literature, through the tax credit meanings, classification, as well as thebasic characteristic and other aspects to build a theoretical foundation for theconstruction of tax credit. Through the" transaction cost theory"," contract theory","game theory" wait for theory to from different angles for constructing tax credit systemto explore the theoretical support, and from the government (the taxpayer and taxpeople), taxpayers and tax intermediary three angles to analyze our country tax revenuecredit problems and influence, and according to China’s tax credit problems analysis ofthe reasons for the lack of taxation credit in our country. Finally, from the United States,Britain and Japan the three state tax credit construction experience, and for our country’stax credit problems, put forward a series of suggestions and countermeasures.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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