摘要
稳定可靠的信用体系是市场经济有效运行的基础,税收信用(TAXCREDIT)是社会信用体系的重要组成部分。目前,我国的税收信用机制处于初建阶段,尚不完善。因此,根据纳税人的信用状况、税收信用制度改革状况的分析,建立完善纳税人税收信用机制具有重要的现实意义。
A stable credit system is the basis of the effective perform of market economy. Tax credit is an important part of social credit system. It is very important to analyze the credit situation of tax payer, reform tax credit mechanism and perfect the mechanism.
出处
《吉林省经济管理干部学院学报》
2004年第5期44-47,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
纳税人
信用
税收信用
机制
Tax payer
Credit
Tax credit
Mechanism
