摘要
市场经济是法制经济,也是信用经济。税收作为市场经济的重要组成部分,与人们的生活和社会发展息息相关。衡量税收实践的健康与否,除了法律上的科学、严密、公平外,道德规范同样重要,诚信则在这个道德规范中显得尤为重要。在税收实践中,诚信表现为诚信纳税、诚信征税和诚信用税。
Market economy should be carried out under legal system and credit. As an important part of market economy, tax revenue is closely ralated to our lives and the development of society. In addition to scientific, rigid and fair law, moral codes plays an important role in measuring the practice of tax revenue, of which honesty is the most important of all. In the field of tax revenue, honesty means paying taxes, collecting taxes and using taxes honestly.
出处
《重庆职业技术学院学报》
2005年第3期39-40,共2页
Journal of Chongqing Vocational& Technical Institute
关键词
税收
诚信
依法治税
tax revenue
honesty
administrating tax under law