纳税信用度的高低直接体现着一个国家税收管理水平的高低及其税收秩序的规范程度。纳税信用等级制度的实质就是对纳税人按照纳税诚信度的高低实行差别管理。具体地说，一方面是对纳税信用好的纳税人给予税收优待，以更信任的管理让纳税人体会到守信纳税的好处；另一方面是对纳 The level of tax credit directly reflects the level of a country’s tax administration and the degree of regulation of its tax order. The essence of the tax credit rating system is the taxpayers in accordance with the level of tax compliance with the implementation of differential management. Specifically, on the one hand, the taxpayers with good tax credit are given preferential tax treatment to enable taxpayers to realize the benefits of compliance and tax payment with more trustworthiness. On the other hand,