以诚信纳税推进税收法治建设

当前的税收领域存在着信用状况不佳的问题,纳税人偷逃税、骗取出口退税、恶意拖欠税款等行为普遍存在;税务机关随意执法、执法犯法等现象时有发生。在市场经济条件下,一个完善的税收机制,既要有外在的税收法律体系的约束,也要在税收征纳行为中讲求信用这一道德基础。因此,税收信用是对税收法治的必要补充,有助于推进我国依法治税进程,从而建设和谐的税收环境。

Promoting the Ruling by Law of Taxing through Faithful Taxing

There is the problem of a poor credit status in current tax field.Taxpayer's behaviors such as tax evasion,defrauding export tax rebates,and malicious tax arrears prevail;Phenomena such as arbitrary law enforcement and deliberate disobedience of tax authorities have occurred;the use of government taxes lack transparency and it is difficult for taxpayer to supervise.Under the condition of market economy,a sound tax system requires both the external tax legal system constraints,but also the conduction of ethi...