加强我国税收信用制度建设

A Study on Strengthening the Construction of Tax Credit Mechanism in China

本文将新制度经济学原理运用于税收管理实践,认为信用问题的根源是意识形态的问题,而税收信用等非正式制度缺乏是税收管理失效的重要原因。为此,加强税收管理非正式制度的构建首先应加快我国税收信用制度建设。

By applying the principles of New Institutional Economics to the practice of tax administration, the paper deems that credit problems stem from ideology. Also, lacking of informal constraints like tax credit mechanism leads to tax administration failure to some extent. Therefore, strengthen- ing the construction of tax credit mechanism should be first implemented in order to promote the construction of informal constraints of tax administration in China.