建立惩罚机制 推进诚信纳税

我国失信纳税惩罚体制存在两大不足:信用征信难,失信纳税者得不到各职能部门的合力打击;制度安排不合理,守信者得不到应有的信用效益。要有效惩罚失信纳税行为,必须尽快建立起失信惩治机制,完善个人和企业征管体系;必须加强全民的税法知识教育,让全民了解纳税,监督纳税。

Establishing Penalty System Pushing Forward Honest Tax Payment

China' s penalty system for faithless tax payment has 2 defects. On the one hand, it is hard to levy taxes so that faithless tax payers are not be severely punished by functional departments. On the other hand, faithful tax payers do not gain appropriate profit because of irrational system. To punish faithless tax payers, a faithless tax payer penalty system must be established and the tax levying system must be perfected. Publicity of knowledge of taxation should be enhanced to make people all over the country understand and supervise tax payment.