纳税人信誉等级制度是以税收法律为后盾,借助税收信用手段,以纳税人利益诱导与激励机制的重建与调整为核心,从根本上提高税收管理效率的有效方法。建立和完善这一制度,需要在纳税人的等级划分、鼓励措施、科学管理、国税与地税机关的协调等方面作出更多的努力。 Taxpayer credit rating system is based on tax laws as the backing, with tax credit means, to taxpayers interest induction and incentive system reconstruction and adjustment as the core, an effective way to fundamentally improve tax management efficiency. Establishing and perfecting this system needs to make more efforts in taxpayers’ hierarchy, encouragement measures, scientific management, coordination between state taxation and local taxation authorities, and so on.