指导思想、原则和主要内容为了提高税收征管质量和效率 ,有针对性地辅导和督促不同层次的纳税人正确履行纳税义务 ,使有限的税务管理人力资源发挥出最大的税收征管及监控效能 ,本市业已开始实施纳税人纳税信用等级分类管理办法。实施纳税人信用等级分类管理办法 ,是运用新的管 Guiding Principles, Principles and Main Contents In order to improve the quality and efficiency of tax collection and management, we must conscientiously guide and urge taxpayers at different levels to properly fulfill their tax obligations so that the limited tax management manpower resources can exert the greatest effect of tax collection and control The city has begun to implement the taxpayers tax credit rating classification management approach. The implementation of the taxpayer credit rating classification management approach is the use of new management