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1、AnalysisofthecurrenttaxcreditsystemtoestablishtheneedforChinaAbstract:Chinaiscausedbylackofstatetaxcreditisoneimportantreasontaxloss,taxcreditsystemcancontributetooptimizingtheeconomicenvironment,improvetaxadministration,protectingtherightsoflaw-abidingtaxpayers,butfromarealisticpointof
2、view,thecurrenttaxcreditabsenceandthelackoflegislation,rightsandobligationsoftheconceptofdislocation,lackofintegrityoftaxenforcementandotherseriousproblemshamperedtheconstructionanddevelopmenttaxcreditpursuanttowhich,fromlegislation,lawenforcementandothersectorstostrengthenandimprovethe
3、relevantpoliciesandmeasurestopromotethetaxcreditsystem.Keywords:tax;creditsystem,thetaxpayerTaxcreditisanimportantpartofsocialcredit,taxlossofcredibilitynotonlycausedlossofstatetaxes,butalsodisruptedtheorderoftaxationandthemarketeconomicorderinthenewsituation,andacallto14strengthentheco
4、mprehensivemanagementofthecommunity,buildaharmoniousandorderlytaxcreditsystem,althoughtheconstructionofChina’staxcredithasmadesomeachievements,buttherearestillmanyproblems,accordingtotherequirementsofsocialandeconomicdevelopmenttaxcredittobuildascientificsystem,whichisChina’staxsysteman
5、dimprovethelegalsystemandtaxneeds,economicintegrityofChina’sdevelopmentandimprovetheinternationalcompetitivenessofnationaleconomyapriority.I.AnalysisofChina’staxcreditInrecentyears,taxdepartmentshavecarriedoutactivitiestoimproveandoptimizethetaxservice,greatone-stopservice,democracyasse
6、ssment,taxpublic,lawenforcementresponsibility,etc.,greatlyenhancetheimageofthetaxcreditteam,butweshouldalsoseeChina’scurrentlackofcreditthetaxfieldisstillmoreserious,itcanbesaid,whetheritistaxed,taxpayers,orpeoplewithtaxes,haveshownsomedegreeofintegrity,whilethisphenomenon,formanyreason
7、scomprehensiveterms,mainlyinthefollowingareas:14(A)theabsenceorinadequacyofthetaxcreditlegislationAlthoughChina’staxandlegalsystemhasmadesomeachievements,butnotcomplete,toacertainextent,stilllagsbehindeconomicdevelopment,totheobjectivereality.Themainproblemsare:First,thelackofs