摘要
税收作为社会经济活动的一项主要内容,当前面临着诚信问题,尤其是征税诚信已经成为构建税收诚信体系亟待解决的问题。因此,通过有效的制度安排,建立和完善诚信征税机制具有重要的现实意义。本文建议主要通过四个方面来实现诚信征税:一是加强税收制度建设,实施正式约束;二是优化税收征管体制,完善制度实施保障机制;三是建立税收诚信文化,实施非正式约束;四是建立激励惩罚机制,约束征税人微观行为。
Taxation, as an important part of social and economic activities, is facing the problem of credit now. Credible taxation has become an urgent problem in the construction of credible taxation system. Constructing and perfecting credible taxation mechanism through an effective institution is of great realistic significance. The study suggests that credible taxation should be attained from four aspects： first, reinforcing institutional construction of taxation and implementing formal restriction ; second, optimizing taxation system and perfecting the guarantee mechanism of institution implementation ; third, fostering the culture of credible taxation and implementing informal restriction; fourth, setting up incentive and punishment mechanism and restricting the micro behaviors of leviers.
出处
《经济经纬》
CSSCI
北大核心
2010年第2期9-12,共4页
Economic Survey
关键词
诚信
征税
制度
credit
taxation
institution
