Tax credit problems research
|Keywords||Lack of credit The tax credit Build Research|
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 .