| 建立完善的纳税人税收信用机制 |
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| 引用本文： | 王志锋,谭洪美,郭士富. 建立完善的纳税人税收信用机制[J]. 吉林省经济管理干部学院学报, 2004, 18(5): 44-47 |
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| 作者姓名： | 王志锋 谭洪美 郭士富 |
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| 作者单位： | 财政部财政科学研究所,北京,100000;山东省潍坊市地税局,山东,潍坊,262100;吉林省经济管理干部学院,吉林,长春,130012 |
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| 摘 要： | 稳定可靠的信用体系是市场经济有效运行的基础，税收信用(TAX CREDIT)是社会信用体系的重要组成部分。目前，我国的税收信用机制处于初建阶段，尚不完善。因此，根据纳税人的信用状况、税收信用制度改革状况的分析，建立完善纳税人税收信用机制具有重要的现实意义。
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| 关 键 词： | 纳税人 信用 税收信用 机制 |
| 文章编号： | 1009-0657(2004)05-0044-04 |
| 修稿时间： | 2004-07-10 |
On Establishing A Perfect Mechanism of Tax Credit of Tax Payer |
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| Wang Zhifeng,Tan Hongmei,Guo Shifu. On Establishing A Perfect Mechanism of Tax Credit of Tax Payer[J]. Journal of Jilin Province Economic Management Cadre College, 2004, 18(5): 44-47 |
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| Authors: | Wang Zhifeng Tan Hongmei Guo Shifu |
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| Affiliation: | Wang Zhifeng~1,Tan Hongmei~2,Guo Shifu~3 |
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| Abstract: | A stable credit system is the basis of the effective perform of market economy. Tax credit is an important part of social credit system. It is very important to analyze the credit situation of tax payer, reform tax credit mechanism and perfect the mechanism. |
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| Keywords: | Tax payer Credit Tax credit Mechanism |
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