A Review of the Impact Effect of Tax Credit Rating System on Enterprises in China

In order to promote the theoretical research and practical development of tax credit rating system, this paper summarizes the research status of the impact of tax credit rating system on enterprises in China. At present, scholars’ research on the impact of China’s tax credit rating system on enterprises mainly focuses on the impact of tax credit rating system on enterprise business activities, the impact of tax credit rating system on enterprise business performance, and the impact of tax credit rating system on capital market. Overall, scholars have conducted extensive research on the impact of tax credit rating system on enterprise business activities, while research on the impact of tax credit rating system on enterprise business performance is relatively weak. In particular, the research on the impact of the tax credit rating system on the capital market is relatively weak. Future research can focus on the impact of tax credit rating system on the M&A activities of listed companies, the impact of tax credit rating system on the dividend strategy of listed companies, the synergy between tax credit rating and third-party credit rating and the internal credit rating of commercial banks.