完善我國稅收信用體系研究.pdf

1、首都經(jīng)濟貿(mào)易大學碩士學位論文完善我國稅收信用體系研究姓名：李琳菲申請學位級別：碩士專業(yè)：財政學指導教師：蔡秀云201102首都經(jīng)濟貿(mào)易大學碩士學位論文‘完善我國稅收信用體系研究》ABSTRACTo沱dittaxcollectionisaIlimportantpartoft11esocialcreditsystem，itispenneated州tlltlleta)【payment，taXcollection，如dhowtomakeuseo

2、fta)【，t11】吣u曲the嬲sessmemoncredittaxp妁，nlentonVaryingde伊eesof也eeconomicentitiesl謝Vetheproperguidanceoncollection，restrictionoTpunishmentTheestablishentofmesystemhaVethegreatimpr0VementtothetaXcollectionandadmiIlistrationa

3、ccordiIlgt0lawAtp艙sent，themaillcauseoflossofthestateta)(dllesistllelackofhonest)，ofthetaxpayerShlrccent)rearS，theauthoritiesmaderepeatedattemptt0improVethccredittaxpaymem，andhavemadeiIlitialacllieVememsButthe咖dyofmeta】【c

4、01lectingsyStemisnotpe彘ctiIlollrcoull夠Combined、兢n1thepresents諏l砸on，tlleanicledisplayedtheima酉natioIlSf0rtheta)【collectingsy啾釉，workoutproposalsonhowt0adjuStpolicies，bellificialt0tllemrtllerestablislllIlentoftllecreditta)【

5、paymentsystem1heaniclecaIlbcdiVidedintomepansonhowtos饑|yalldilllprovemeta】【paymentsystemInpanone，“issⅧmarizedthetheoretic孤dpractic2LlmeaIlingoftheselectedtopic，inrelatedtocun’entaffairS，the、Ⅳay0fmirll【ing，鋤di曲oVatiollSII

6、lpantwo，the咖dyoftheconnotationofmeta)【collectionSystem，andalsoindicate“sbasiccⅢcteristic鋤dtlleimporrtarlt如nctiononhowtoimproVemesystemInpantllree，aIlalysesthepresentsituatiollsofthecmditsystem，po缸outtlledefectsoftllesyst

7、em，such勰theconceptoftheadminis仃ationllasnot試(eshape，tlle伽【paymentaIldasSessmentstillhaves鋤eproblemsIllpanfour，vvidelyusemerefcrenceoft11ecreditsystemiIlallfieldsbomintllecour】由了andabroadIllpaIt6Ve，firstly，inaCcord柚ce州也th

8、econceptof伽eeiIlone(也atistlleta)【payerssetuptheconc印tof伽(payment，thetaxautllo血iessetuptlleconceptofta)【collection，tllegoVemmemsetuptheconceptofmabnguseofthetax)，toirldicatedtheimproVementofallnleobjectiVessetindi彘renttem

9、sSecond，aimedattheaboVeproblems，putfom聊dtllesuggestionsinrelatedtoimproVethcregulationsandcollectionsaccordiIIgt0law，per傳ctmecreditsystemassessment，aIldspeedupcreditlawlegislation，setuptr孤sparentregulationsonmaking璐eofth