我国纳税信用建设研究

纳税信用是税收信用的核心,受税收法律制度不完善、信用立法缺位等原因的影响而发展受到限制,随着经济的逐步稳定发展,应从完善税制、完善信用评定等级、培养诚信纳税意识、建立纳税信息共享平台等方面入手完善我国的纳税信用。

Tax- pay credit is the core of tax revenue.The development is limited because of the imperfect tax law and the laek of eredit legislation. With the stable development of economy, the tax- pay credit system should be strengthened from the following aspeets： 1. to perfeet tax system and the evaluation of credit;2, to cultivate the consciousness of tax- pay;3, to establish the foundation for information- sharing