纳税论文：论我国纳税信用体系建设的完善.docVIP

纳税论文：论我国纳税信用体系建设的完善 【中文摘要】孔子曰“人而无信,不知其可”(《论语·为政》)。自古以来,诚信就是中华民族的传统美德。但在我国的税收领域,整体的诚信状况却不容乐观,就目前而言,纳税人偷税、逃税、骗税、以及其他不依法履行税收法律义务的失信现象十分普遍。相比之下,世界主要发达国家,从上世纪五十年代开始,就加强了信用体系建设,发展至今,其信用体系的建设已经渗透到社会生活特别是经济领域的方方面面,在人们观念中已视信用为“第二张身份证”,纳税信用在整个社会完备的信用体系中得到了良好发展。为加强我国纳税信用体系建设,国家税务总局于2003年印行了《纳税信用等级评定管理试行办法》,自上而下拉开了我国纳税信用体系建设的大幕。几年来,全国各地的税务机关从实际情况出发,探索性地开展纳税信用等级评定工作,取得了一定成果,有效促进了我国纳税信用水平的进一步提高。但是由于多方面原因,特别是历史原因,我国纳税信用体系还存在诸多问题。基于此,本文从描述我国纳税信用体系建设的历程和现状入手,对我国社会纳税信用缺失以及纳税信用体系建设中存在的问题从意识根源、法律根源、制度根源和环境根源进行了系统的原因分析,借鉴发达国家和地区的有益借鉴,提出一系列完善我国纳税信用体系建设的建议和设想。 【英文摘要】Confucius said in Analects of Confucius - If a man does not keep his word, what is he good for? Since ancient times, Integrity has been the traditional virtue of Chinese nation. However, in the taxation field, the integrity situation is not as favorable. Currently, the deliberate tax evasion, back tax, personal income concealing, reluctance in tax declaration, etc. is very serious. Comparatively, from 1950s, the major developed countries has established the credit system in every detailed aspects of economics; people are considering personal credit as their another identification, and thus, tax credibility has developed well in the mature credit system of the whole society. In 2003, State Taxation Administration issued Tax-paying Credit Rating Management Pilot Scheme, officially started to establish the tax-paying credit system, and with the great work of National and Local taxation bureaus, this has gained considerable achievement and improved the social tax-paying credit level in the following years. But due to the historical and social reasons, there are still many problems existing in our tax-paying credit system. Based on this, this article is to systematically analyze the reasons of social tax credit deficiency and the problems existing when establishing the tax-paying credit system from the angles of awareness, law, regime and environment; to raise some of my suggestions and opinions for improving the tax-paying credit