摘要
以目前我国税收信用的现状为切入点,分析了我国部分税收的纳税人、征税责任人和财税机构的信用状况及产生原因,并在此基础上提出了构建我国税收信用体系的一些新思路。
Beginning from the current taxation credit situation the credit situation of the taxpayers, tax collectors and the institutions of the finance and taxation are analyzed. Some ideas to build the taxation credit system are proposed.
出处
《成都信息工程学院学报》
2006年第5期759-762,共4页
Journal of Chengdu University of Information Technology
关键词
税收
信用
初探
taxation
credit
study
