论构建我国纳税信用体系

本文针对我国纳税信用缺失的状况,从历史的角度和制度角度分析,指出我国由于历史原因长期存在信用缺失状况使得纳税信用低下;税制设计方面有违公平原则,存在不利于纳税人诚信纳税的地方,制约了纳税信用体系的建设。然后,由原因入手提出构建纳税信用体系的几点建议:转变对信用的认识,完善税制,健全社会信用等。

Pondering on Constructing the Tax Payment Credit System

This article discuss es the question of our country's tax payment credit.From the historical and the system aspect,pointed out that there is credit flaw in our country and the tax payment credit is low because of the historical reason.The design of tax system has disobeyed the fair principle.There are many principals that are bad to the taxpayers.All that has restricted the tax payment credit system's construction.Then,the author point out several suggestions on the construction of tax payment credit system: transform the understanding on the credit,perfect the tax system and the social credit,set up the idea that tax officials have to serve for the taxpayers.