中国税收信用缺失:原因及建议

On the Lack of Tax Credit of China:Reasons and Suggestion

税收信用制度是指以法律为基础,以信用为准则,在用税主体、征税主体和纳税主体之间建立的遵守法律规章,诚实守信的管理机制,它是社会信用体系的重要组成部分。税收信用的缺乏严重影响中国税收信用制度的构建,因此需要采取加强税收机关管理,提高税收服务意识,建立失信惩戒机制和诚信激励机制等措施改善中国税收信用缺失的现状。

Tax credit system is based on law,credit for the guidelines for the use of tax principal,the principal tax,tax compliance among the subjects of the establishment of laws and regulations,being honest and trustworthy management.Tax credit mechanism is an important part of the social credit system,good tax credit mechanism can not do without a good social credit environment.Researching Tax Credit will benefit tax according to law,in theory,improve the tax law system,improve the system of financial expenditure,strengthen the system of restraint and supervision of incentive mechanisms;in practice,it will help to regulate the government acts,to reduce the loss of tax revenue and reduce tax costs.