税收是国家财政的支柱,是调控经济运行,调节国民收入分配,促进生产要素流动,引导资源优化配置的重要经济杠杆。发挥税收对经济发展的促进作用,最基本也是最核心的一条就是要建立依法诚信税收体系。市场经济是以法治和信用两大要素为基础的,国家税收也是如此。税收是通过法律进行治理的.又是凭借信用支撑的,维护良好的税收秩序,发挥税收的职能作 Taxation is the pillars of state finance, an important economic lever that regulates economic operation, regulates the distribution of national income, promotes the flow of production elements and guides the optimal allocation of resources. To play the role of taxation in promoting economic development, the most basic and most central one is to establish an honest tax system according to law. Market economy is based on the two major elements of the rule of law and credit. The same is true of state taxes. Taxation is governed by law, and by virtue of credit support, the maintenance of a good tax order and the functioning of taxation