以政府手段推进纳税领域的信用制度建设

纳税领域信用制度主要包括纳税信用制度、征税信用制度和用税信用制度。文章在分析我国纳税领域信用缺失及信用制度滞后的基础上，提出以政府手段推进纳税领域三种信用制度建设的思路和想法，采取有形约束（政府）与无形约束（市场）相结合，对失信行为在制度层面形成强大的监督和制约，使其失去可以“运作”和生存的制度空间，以此优化纳税领域信用环境，推进社会信用体系的建设。

To Improve the Establishment of the Credit System of Paying Taxation by Government

Credit of taxation field contains the credit of paying taxes, credit of imposing tax, credit of using tax. On the base of analysis of the fact that lacking of credit in paying taxation field and the lag of credit system, this paper raises the idea that establish the credit system of paying taxation improving by government. By the combination of tangible constraint （the government） and intangible constraint （the market）, forming powerful supervision and constraint barrier in system to the losing-credit behavior to make it missing the operating and living system space to optimize the credit conditions of paying taxation and improve the establishment of the social credit system.