摘要
税收信用是社会信用的重要组成部分,建立于税收信用法律关系之中。税收信用具有指引功能、补充功能、评价功能、教育功能。重视税收信用、营造诚信纳税环境是建设和谐的社会税收关系的基础。
Tax credit is an important component of social credit. Tax credit has the guiding function, supplement function, evaluation function, and education function. It is necessary for us to emphasize credit education and create an honest tax payment environment in order to establish a harmonic social tax relationship.
