Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > Finance Theory > Financial income and expenditure > Tax

Tax credit problems research

Author LiuQingXiu
Tutor SunJianFu
School Hebei University
Course World economy
Keywords Lack of credit The tax credit Build Research
CLC F810.42
Type Master's thesis
Year 2003
Downloads 195
Quotes 3
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At present , the lack of credit has become plagued China's market economy development shackles , the tax field is no exception . Calls for the return of the credit is not so much a moral looking to lose their homes , as it is the salvation of a reforming spirit of the market economic order . Starting from the definition of the theory of the tax credit , the definition and classification of the tax credit ; the principle of the use of institutional economics , the tax credit scientific orientation , reveals a tax credit in the specification of government revenue and expenditure , reduce transaction costs and reduce the loss of tax revenue and other aspects of an important role , as well as the practical significance of the research tax credit to improve the tax system, promote the tax according to law . In the clearance of these theoretical issues , in-depth analysis of the status quo of China's tax credit , basic judgments obtained worrying the whole , serious dishonesty tax ; thought to lead to lack of credit are complex , multifaceted , both social factors , but also lose the trust of the problem of low cost , as well as profound institutional background . Learn from the successful experiences and practices of the developed countries credit construction , speed up the construction of China's tax credit , tax credit system to build ideas and countermeasures to provide a new perspective and focus , and comprehensively improve the level of tax according to law , the tax environment in order to improve governance .

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