对纳税人实施纳税信用等级分类管理办法 ,是税收征管的一种革新。它有利于税收征管体系逐步由粗放型管理向现代化集中征收、重点稽查的集约型管理发展 ,有利于提高整个社会的自觉纳税意识 ,促进企业自律守法 ,提高税收征收效率。笔得认为实行分类管理对企业有以下好处 :１ 有利 Taxpayers tax credit rating classification management approach is an innovation of tax collection and management. It is conducive to the tax collection and management system gradually collected from extensive management to modernize the focus of the intensive management of inspection and development, is conducive to raising awareness of the entire community conscious of tax, promote self-discipline and improve tax collection efficiency. Pen thought that the implementation of classification management of the following benefits to the enterprise: 1 favorable