纳税信用制度的生成及机理研究

The Formation and Systematic Rule Research on Tax-Paying Credit

纳税信用概念出现的契机是对现实需要的回应。宏观层面,其形成的过程经历了在税法体系内外价值的引导以及对整个法律体系的兼顾。落至微观层面,纳税信用制度的设计通过开启顶层设计而展开,以纳税信用概念为核心,一套兼具法学价值引导以及法律技术支持的设计分阶段嵌入该制度之中。

The come out of tax-paying credit is the response to the reality. From the macro view, the formation should consider the tax law system and economic system as well as politic system. From the micro view, the rule is unsealed by the top-level design. Then based on the core of tax-paying credit concept, a set of rule consisted of a science of law and techniques of law.