摘要
诚信纳税是对每个企业法人与个体经营者的基本要求。从阐述诚信纳税的重要作用开始,论及诚信纳税的效应,并就现阶段的基本状况进行了论证与分析,提出了构建诚信纳税体系的途径。
Paying tax with the good faith is the basic requirement for each enterprise legal person and individual operator.Starting with the important function of good faith tax payment,the author discusses the effect of good faith tax payment,expounds and analyzes the basic situation of the present time,and puts forward the approach to construct the system of good faith tax payment.
出处
《江苏海洋大学学报（人文社会科学版）》
2011年第8期10-11,共2页
Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）
关键词
诚信纳税
体系
途径
honest tax payment
system
approach
