关于我国纳税信用建设的研究

发布时间：2018-05-07 21:29

  本文选题：纳税信用 + 纳税信用缺失　； 参考：《现代管理科学》2017年03期

【摘要】：纳税信用是社会信用的重要组成部分,它与科学规范的税收法律法规共同在维护税收正常征纳秩序中发挥着重要作用。在市场经济条件下,建立和完善纳税信用体系,对于优化经济发展环境、规范税收征纳活动、实现税收政策目标、节约税收征管成本、提高政府财政收支效益具有现实意义。文章针对我国目前纳税信用缺失的现状入手,分析了纳税信用缺失存在的原因,根据原因提出了完善我国纳税信用体系建设的几点建议。
[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.
【作者单位】： 中国人民大学财政金融学院;
【基金】：中国人民大学科学研究基金项目(项目号:16XNH002)
【分类号】：F812.42
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本文编号：1858532