关于完善我国税收信用建设的思考

Thoughts on Improving Tax Credit Construction in China

随着我国社会市场经济的发展,税收信用体系建设已成为我国税收体质改革的重要之举。但现阶段我国税收信用建设还处于初级阶段,对用税方、征税方的信用建设缺失以及对纳税信用建设的覆盖面小等问题已经成为我国经济发展的绊脚石。为此本文从税收信用主体出发分析我国现阶段存在的税收信用风险问题,并结合我国现状提出了"稳定三角形"税收信用建设模型,为我国税收信用建设提供政策建议。

With the development of China＇ s social market economy, the construction of tax credit system has become a signill- cant move in the tax system reform. But the tax credit construction at present is still in its early stage, so the lack of credit construction of tax users and tax collectors and limited coverage have become obstacles to the economic development. Starting from the tax credit subject, the paper analyzes the tax credit risks at the present stage in China, and proposes a tax credit construction model - ＂slable triangle＂ so as to offer policy suggestions.