管窥国外税收信用体系建设研究

On the Construction of the Foreign Tax Credit System

本文阐述了国外税收信用体系的现状,介绍了各国税收信用管理模式,通过学习发达国家对建设各类信用体系的成功探索,以期对我国税收信用体系建设产生有益的启示。

This paper describes the status of the foreign tax credit system, describes national tax credit management mode, and explores the successful construction of foreign credit systems, with a view of generating useful lessons to the tax credit system of China.