本文選題：納稅信用 + 納稅信用缺失　； 參考：《現(xiàn)代管理科學(xué)》2017年03期

【摘要】：納稅信用是社會(huì)信用的重要組成部分,它與科學(xué)規(guī)范的稅收法律法規(guī)共同在維護(hù)稅收正常征納秩序中發(fā)揮著重要作用。在市場(chǎng)經(jīng)濟(jì)條件下,建立和完善納稅信用體系,對(duì)于優(yōu)化經(jīng)濟(jì)發(fā)展環(huán)境、規(guī)范稅收征納活動(dòng)、實(shí)現(xiàn)稅收政策目標(biāo)、節(jié)約稅收征管成本、提高政府財(cái)政收支效益具有現(xiàn)實(shí)意義。文章針對(duì)我國目前納稅信用缺失的現(xiàn)狀入手,分析了納稅信用缺失存在的原因,根據(jù)原因提出了完善我國納稅信用體系建設(shè)的幾點(diǎn)建議。
[Abstract]:Tax credit is an important part of social credit. It plays an important role in maintaining the normal tax collection order together with scientific and standardized tax laws and regulations. Under the condition of market economy, it is of practical significance to establish and perfect the tax credit system for optimizing the economic development environment, standardizing the tax collection and collection activities, realizing the tax policy goal, saving the tax collection and management cost, and improving the revenue and expenditure benefit of the government. In view of the current situation of the lack of tax credit in China, this paper analyzes the reasons for the lack of tax credit, and puts forward some suggestions for perfecting the construction of tax credit system in China.
【作者單位】： 中國人民大學(xué)財(cái)政金融學(xué)院;
【基金】：中國人民大學(xué)科學(xué)研究基金項(xiàng)目(項(xiàng)目號(hào):16XNH002)
【分類號(hào)】：F812.42
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本文編號(hào)：1858532