从税收信用属性谈中国和谐税收信用体系构建  

Construction of harmonious tax credit system in China from view of tax credit's property

作　　者：孙哲[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《大连海事大学学报（社会科学版）》2011年第5期13-16,共4页Journal of Dalian Maritime University(Social Science Edition)

摘　　要：税收信用是维系整个税收活动健康持续的生命线。依据"信用"一词的内涵挖掘税收信用的内涵及其组成部分,并从伦理、法律、经济角度探析税收信用的三重属性,针对中国目前税收运行过程中存在的税收信用缺失现象,以税收信用三重属性为主线,提出构建中国和谐税收信用体系的建议。Tax credit is the lifeline of the whole tax activities sustaining. Based on ＂credit＂ meaning, the paper pointed out the meaning of the tax credit and its components. Then it analyzed the triple property of tax credit from the view of the ethical, legal, economic point. In view of the phenomenon of lack of the tax credit during the operating revenue, the paper put forward the proposal of building a harmonious tax credit system in China based on the triple property of tax credit.

关 键 词：税收信用 道德属性 法律属性 经济属性 和谐 

分 类 号：F812.42[经济管理—财政学]