昆明市国税局税收信用建设研究-公共管理专业论文.docxVIP

万方数据 万方数据 摘 要 “人而无信，不知其可也”，“信”作为为人、处事的基本要义之一，在中国 传统文化中根深蒂固。随着经济的发展，时代的进步，“诚”、“信”在我国经济 建设中的重要性逐步凸显。自 1999 年起，我国纳税信用建设逐步迈开了脚步， 在历经 10 多年的探索和建设过程中，全国各地税务机关在纳税信用建设方面均 取得了一定的成效。但近些年来，信用缺失的现象仍屡屡发生，这不仅给我国经 济、税收领域带来重大税收流失，更影响了社会诚信体系的构建和和谐社会的建 设。为进一步发挥税收信用在引导人们依法诚信征税、治税、纳税中的重要作用， 不断完善税收信用建设，有效减少税收流失，增加社会财富最终有效促进社会信 用体系建设。而税收信用主要包括纳税信用、征税信用、用税信用和税收中介信 用四个方面，本文以昆明市国家税务局为例，着重从纳税信用建设和征税信用建 设两个方面入手，探索完善昆明市国税局税收信用建设的对策。文章采用文献研 究、问卷调查、比较研究、实证分析等方法，在借鉴国外先进经验的基础上充分 结合昆明市国税局税收信用建设现状，提出完善昆明市国税局税收信用建设的建 议，为西南地区税收信用建设提供参考。 关键词：信用，税收信用，纳税信用,征税信用,激励机制 I ABSTRACT “People without Credit is not capable”. Credit is one of the basic meaning of doing things .It is also deeply rooted in Chinese traditional culture. With the development of economy, credit is become more and more important in Chinas economic construction. Since 1999, Chinas tax credit gradually taking the pace of construction. Through 10 years of exploration, Various parts of the country have achieved some results in the tax credit building. But in recent years, the phenomenon of lack of credit is still frequently occur. It’s not only affects the economy sphere, but also affect the construction of building a harmonious society of social credit system. In order to play a good role in guiding people paying taxes honestly and Legally. In order to effectively reduce the loss of tax revenue. Final effectively promote the social credit system construction. This article use IRS tax credit for construction of Kunming as an example. Learn from the advanced experience of foreign countries on the basis, Comments from eight aspects to improve the tax credit system in Kunming. Provide a reference for the tax credit system in Southwest China. KEYWORDS: credit,tax credit,system of incentives II 目 录 摘 要..................................................................................................... I ABSTRACT.................................................................................................... II 绪 论......................