税务信誉等级制是指税务机关根据纳税人的纳税观念、申报质量、财务管理水平以及发生的税务违法违章行为等情况，把企业评定为若干个信誉等级的一项制度。笔者认为，为减少企业偷逃税的发生，并进一步提高企业的申报质量，有必要实行税务信誉等级制度。实行纳税人税务信誉等级 Tax credit rating system refers to the tax authorities based on the taxpayers tax concept, the quality of declarations, financial management and tax violations occurred illegal behavior, the company rated a number of credit rating system. The author believes that in order to reduce the incidence of corporate tax evasion, and further improve the quality of corporate filings, it is necessary to implement the tax credit rating system. The implementation of the taxpayer tax credit rating