税收诚信原则与税收征管制度的创新——以中国(上海)自由贸易试验区为视角

The Innovation of Tax Administration System and the Taxation principle of good faith——Based on the Study of China(Shanghai)Free Trade Zone

税收诚信原则的深刻内涵在于:纳税表现为现代社会的信用关系,税收征管必然表现为"服务"与"合作";作为中国改革开放试验田的上海自贸区,欲在税收领域进行体制机制的创新,为税收诚信原则的适用提供了现实基础。基此,上海自贸区税务分局推出"十项办税一网通"举措,在全国具有可复制、可推广性。

The Connotations of taxation principle of good faith is credit relations in modern society,which means ＂Service＂ and ＂cooperation＂ in tax administration system.In China（Shanghai）Free Trade Zone,the innovation of tax administration systemprovide a good chance for the application of the taxation principle of good faith.Based on the above,the tax bureau of China（Shanghai）Free Trade Zone launch ten measures,and it is replicability.