论中国税收信用中存在的问题及其对策-公共管理专业论文.docxVIP

摘要加强信用建设，建立完善的社会信用体系已成为保障我国市场经济健 摘要 加强信用建设，建立完善的社会信用体系已成为保障我国市场经济健 康运行的关键之举。税收信用是社会信用体系中的一个重要组成部分，构 建税收信用有利于规范政府税收行为，促进依法治税，减少税收流失，降 低税收成本。我国经过长期努力，已初步建立起纳税信用评定管理系统， 将纳税人的纳税信用实行分级管理，在鼓励纳税人依法诚信纳税，提高纳 税遵从度等方丽发挥了良好作用。 但是，目前我幽的税收信用体系还4尽完善，政府(征税人和用税人)、 纳税人及税收，中1介等税收主体的信用缺失现象仍然普遍存在，税收信用问 题已成为制约我国经济发展的瓶颈。要解决当前我国税收信用中所存在的 问题，构建系统、科学的税收信用，必须借签发达国家的税收信用实践经 验，增强各税收主体的税收信用意识，完善现有纳税信用制度，逐步建立 起征税信用、用税信用和税收中介信用制度，并不断优化税收信用的环境。 关键词：税收信用，信用体制，问题，对策 ABSTRACTAt ABSTRACT At present，strengthening the construction of the credit and constituting an effective credit system is a key proj ect to ensure the healthy development of our market economy．Taxation credit system constitutes an important part of the credit system of the society．Building the taxation credit system will help complete the taxation credit system，regulate the taxation behavior of the government，prompt to tax upon a legal basis and reduce the loss and cost of taxation．After long—term efforts，China has preliminarily established a tax credit system，which plays a very good role in encouraging honest taxpayers and improving tax compliance rates by the way of implementing the taxpayer’S taxation credit at different levels． However，the present taxation credit system in our country is not quite perfect and taxation credit deficiency still remains commonly among various taxation bodiesngovernment，taxpayers and the tax intermediary．Therefore， taxation credit problem has become a‘‘bottleneck’holding back the economic development of our country．In order to solve the problems existing in our present tax credit system and to build systematic and scientific taxation credit， we must learn practical experiences of operating taxation credit system from developed countries，increase the taxation awareness of various taxation bodies，improve present taxation credit system，then gradually build tax collection credit，tax use credit and tax intermediary agents credit and constantly perfect taxation credit environment． KEY WORDS：taxation credit，cred