襄阳市税收信用建设实践与思考  

Practice and Consideration on Construction of Tax Credit in Xiangyang City ——Thinking on the Construction of Post-Demo(Backbone)College

作　　者：段旭[1] 安建新 

机构地区：[1]西藏民族学院财经学院,陕西咸阳712000 [2]襄阳市地方税务局襄城分局,湖北襄阳441021

出　　处：《襄阳职业技术学院学报》2014年第2期57-61,共5页Journal of Xiangyang Polytechnic

摘　　要：税收信用是社会信用的重要组成部分,建立于税收法律关系之中。稳定可靠的税收信用体系是市场经济有效运行的基础。如何加强税收信用管理,消除制约经济增长的税收因素,己成为影响到我国社会主义市场经济发展的重要问题。根据近年来襄阳市国、地税税收信用建设面临的问题进行分析,对如何完善税收信用体系建设提出较为系统的建议。Tax credit is an important part of social credit, and reliable tax credit system is the foundation of the effective establishing in the relationship of tax law. Stable operation of market economy. How to strengthen the administration of tax credit and eliminate tax factors of restricted economic growth has become the important problems of influencing the development of the socialist market economy in our country. According to the practice of the tax credit construction in the national and land tax system in Xiangyang city in recent years, the author analyzes the problems of tax credit construction, and gives some systematic advices on how to perfect tax credit svstem construction.

关 键 词：税收信用 社会信用 原因分析 完善建议 税收信用体系 

分 类 号：F810[经济管理—财政学]