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纳税信用体系建设作为落实党的十八大和十八届三中、四中、五中、六中全会精神以及国务院社会信用体系建设规划纲要的具体举措,对健全社会信用体系,加快构建以信用为核心的新型市场监管体制,起到了良好的推动作用。本文从我国纳税信用管理和发展特点,结合近年来毕节市国地税联合开展纳税信用管理工作的实际进行以点带面的分析,从法律体系、制度建设、社会应用、税收管理等方面提出完善纳税信用管理的建议。
As a concrete measure to implement the spirit of the 18th CPC National Congress and the 3rd, 4th, 5th and 6th Plenary Session of the 18th CPC Central Committee and the Outline Plan for the Construction of Social Credit System of the State Council, we must make every effort to improve the social credit system and speed up the construction of a credit system As the core of the new market regulatory system, played a good role in promoting. This paper analyzes the characteristics of the management and development of tax credit in our country, combined with the actual implementation of the tax management of tax in Bijie City in recent years. Based on the analysis of the tax and credit management, we propose to perfect the management of tax credit from aspects of legal system, system construction, social application and tax administration Suggest.