The discussion on the taxpayer's credit rating assessment and management

Abstract: As China's market economy development and improvement of tax Administration is not only gaining the attention of national government departments, but also increasingly by the taxpayer's attention, reflects the integrity of the taxpayer's credit rating assessment and management of the more increasingly become the taxpayer's needs.

Keywords: taxpayer, credit rating, assessment, management

Tax credit rating is the assessment of the tax authorities to determine the specific conditions and standards, certification standards, together with the agency to fulfill tax obligations to the taxpayers in the past to assess the situation and assess the results based on different credit rating granted to the taxpayer, the tax authorities for different credit ratings collection of different treatment of taxpayers to give the State Administration of Taxation on tax authorities also issued a notice of assessment of tax credit, the tax authorities at all levels have introduced a number of the taxpayer's credit rating methods and management mechanism. In this regard, I am from the enterprise the perspective of tax officers talk about their views.

First, in the taxpayer less credit rating agencies, not conducive to the comprehensive evaluation of the taxpayer's credit rating.

Second, the tax authorities to taxpayers credit rating standards set hard targets and more flexibility in assessing low, resulting in the taxpayer's credit grading level too, so that is not conducive to refine the tax situation of the taxpayer, such assessment The results can not accurately reflect the full extent of the taxpayer's credit. inconvenience to the user through the assessment of the level of information on the direct knowledge of the taxpayer's tax Administration.

Third, the results of the credit rating does not focus on real management, and reduce the credit rating after the actual meaning.

In response to these deficiencies, the author of the taxpayer credit rating assessment and management of minor table humble opinion.

First A corporate tax integrity not only in the calculation and report and pay tax on the tax calculation and may declare and pay tax credit is the most direct expression, but the standardized management of an enterprise level and clarity of the accounts of all affecting the business tax credit factor. Imagine if a extensive management, accounts chaotic business, it is difficult to achieve tax compliance, tax credit, because it was not intentional evasion, less tax, but because it is very difficult to manage and negligence no intention of tax evasion. business size, complexity and level of management, the accounting treatment of the extent of regulation, bank deposits, loans, time limits are reflected one aspect of tax management, therefore, financial, auditing, financial institutions and even with the tax authorities should At the same time participate in the qualitative assessment of the taxpayer. so as to reflect the taxpayer's overall credit rating.

Second, the tax authorities should be based on the taxpayer's business size and complexity of taxes involved and the extent of the tax study and master the detailed assessment of the tax credit from the taxpayer within a certain time interval there is no tax evasion and other illegal operations, and several other mandatory indicators to assess the credit rating is difficult to draw the taxpayer's actual credit because some companies do not breach the study of Law because corporate understanding, either because of small, simple taxes.

Some enterprises are illegal because the large-scale enterprises, tax complexity, some because they do not study the Law, ignorance of the Law so that the absence of non-compliance records shall be divided into a hierarchy, with non-compliance records for all designated as a level I think is inappropriate , and can even say that the taxpayer's credit rating is unfair, especially in our tax Laws continue to develop its economy with the market becoming more complex today, a company can do "anything away do not make" is very difficult . I suggest at least the taxpayers should be divided into the following five levels: ① study of Law, knowing, voluntary compliance, and there are no illegal records of taxpayers; ② do not study law, but voluntary compliance, and there are no illegal records of taxpayers, ③ School France knowing, voluntary compliance, the illegal recording of taxpayers, ④ I do not know law, not voluntary compliance of taxpayers, taxpayers are illegal logging, ⑤ study of law, knowing, willful violations of the taxpayers.

This division's credit rating can make direct knowledge of information users of honest law-abiding taxpayers.

Finally, this tax credit for the tax authorities of different levels of assessment results in tax inspection, inspection, processing, collection and management aspects of different treatment. A lot of the IRD to taxpayers credit rating, you feel that "everything is all right", and in fact increasingly taxpayers not only pay attention to the more advanced form of this tax, and pay more attention to this credit rating can give taxpayers what tangible benefits since the taxpayer a credit rating assessment, the tax authorities in the collection and management respond to different levels to give different treatment of taxpayers, such as, for taxpayers with high credit rating can reduce or extend the number of audit inspection cycle, found in the inspection process in the handling of the issue should be given to the lightest or not punishment, which is also a national tax on the basis of the theory, because in <Administrative Law>, there are many different tax authorities visual processing requirements of different situations, so that when the tax authorities in dealing with the credit rating reflects the integrity should be is an important consideration, therefore, the tax authorities to strengthen the management of the credit rating of the follow-up to play for the advanced and backward taxpayers taxpayers incentives to spur results. Links to free download http://www.hi138.com
Be different for different taxpayers, this credit rating assessment will help enhance the general awareness of tax credit the taxpayer, is conducive to the concept of deepening the country's tax Administration, help to improve reporting quality and collection efficiency at the same time, credit rating assessment also reflects the the taxpayer's tax management and enterprises according to law for taxpayers, tax credit approval, so this should be popularized throughout the country, expanding the social impact was to increase publicity efforts, and ultimately the formation of a legal system.

Links to free download http://www.hi138.com