试论我国税收信用体系的构建

Study of the Construction of Tax Credit System

税收信用是社会信用体系的重要组成部分,在社会主义市场经济中有着非常重要的地位和作用。当前,规范和促进信用经济发展非常必要。要以我国拟颁布实施的《征信管理条例》为依据,加快建立税务机关、行业主管部门、社会征信机构三位一体的税收信用体系,营造诚信纳税环境,提高我国税务管理水平。

The tax credit is an important part in the social credit system, it has a very important position and role in the socialist market economy. This paper expounds the necessity of current regulating and promoting the credit economic development. With ＂credit management regulation＂ （soon to be issued and implemented in China） as the basis, China should speed up building the tax authority, the industry competent departments, social credit agencies of the trinity tax credit system, build the good faith tax payment environment , enhance the tax management level in the country.