纳税信誉等级制度建设中应注意的若干问题  

The Establishment and Perfection of the Grading System for Tax Paying Credit

作　　者：孔丰[1] 王凤洲[1] 

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《集美大学学报（哲学社会科学版）》2004年第1期63-66,共4页Journal of Jimei University：Philosophy and Social Sciences

摘　　要：为了科学有效的构建和完善纳税信誉等级制度,应注意对会计信息质量特征的评价分析、体现依法、公开、公正、公平的原则、加大税务监查工作的威慑力、建立加强纳税信誉等级的动态管理以及认真分析评估企业的避税和节税状况等问题。In order to constitute a scientific grading system, the tax authority should make efforts to analyze and evaluate the quality of accounting information and observe the principle of collecting tax according to law, operate on an open, fair and just manner as well as express to deterrent power of the tax monitoring institution. They should also strengthen the dynamic management.

关 键 词：纳税 信誉等级 制度建设 

分 类 号：F810.422[经济管理—财政学]