摘要
纳税信用评估工作在中国走的是“先实践,后理论”之路,纳税信用理论研究甚少,更不用说纳税信用评估了。更为重要的是,我国税收实践对税收法律关系的认识仍没有实现观念上的转变(即税收征管当局一直把纳税人当作被动的管理对象,而没有将自身视为一个公共服务部门,没有将征纳关系视为一种服务和被服务的合作信用关系),税收征管当局也没有很好地从公共产品和税收信用角度来理解税收的法律关系。因此,纳税信用评估在实践中遭遇一系列的问题。因而,本文试图从税收法律关系入手,从理论上对纳税信用加以浅探,以便能从观念上更好地指导我国纳税信用评估工作,推动我国税收征管制度的创新。
China takes the asse ssment of Fax-paying credit step that is ?Practice firstly , Theoreti-cally research secondly? Th most important thing is that tax practice in China should convert its old and traditional conception(for example: the departments at all levels in charge of collecting tax always regard the tax-payers as managed ones. In fact, the relation between tax-collecting and tax-paying is one of co-operation and credit. ) As a result, in China there is little theories about tax-paying credit, even less assessment of tax-paying credit. Thereby, the article tries to carry on some theoretical research on tax-paying credit from the angle of relation of tax laws so that it can give some advice on how to establish Chi-nese assessment of tax-paying credit system and to innovate tax-collection system.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第11期48-51,共4页
Journal of Central University of Finance & Economics
关键词
纳税信用
纳税信用评估
税收法律关系
Tax-aying credit Assessment of tax-aying credit Relation of tax laws
