完善我国纳税信用等级制度之我见  

作　　者：杨峰[1] 王晓光[2] 

机构地区：[1]长春工业大学,长春130021 [2]长春大学,长春130022

出　　处：《现代情报》2005年第5期219-220,共2页Journal of Modern Information

摘　　要：纳税信用等级评定制度,是税务机关根据纳税人的纳税观念、办税质量、申报质量、税款交纳情况、财务核算水平及发生的税务违法违章行为等情况,把纳税人分成若干信用等级,实施分类管理的一种制度。实施纳税信用等级评定制度,将促进纳税人自觉纳税意识的提高,进一步改善税收执法环境,完善纳税信用体系的建设。Taxpaying credit evaluating hierarchy,according to taxpers idea,tax quality to apply for,tax condition to financial affairs accounting and law breaking and discipline violation,is to have the taxpayers fall into several credit grades,also to execute classified system by the tax authorities.The executing of the taxpaying credit evaluating hierarchy will promote the taxpayer consciously make the consciousness of the taxpayers to pay the tax in order to make the further improvement of the condition to enforce the law in the tax to improve the establishment of the taxpaying credit system.

关 键 词：完善 纳税信用 纳税信用等级评定 

分 类 号：D922.22[政治法律—经济法学]