重庆市纳税信用体系建设存在的问题及对策研究

重庆市纳税信用体系建设存在的问题及对策研究摘要党的十八大以来，社会信用体系建设逐渐受到党中央、国务院的高度重视，并将之作为深化“放管服”改革、强化事中事后监管和优化营商环境的重要手段。在社会主义市场经济大环境、大格局中，不论开展什么经济活动，信用都是不可或缺的，而在我国建设社会信用体系之时，构建纳税信用体系也成为新阶段、新形势下的必然要求。在我国，税收是支撑国家履行经济调节职能、社会管理职能和社会公共服务等职能的重要基础、重要支柱和重要保障。但从目前情况看，许多纳税主体还未形成根据相关法律规定纳税这一意识，同时各种税收失信案例也屡见不鲜，当其并无纳税信用之时，除了会对市场正常的经济秩序造成影响外，还会损害国家财政。所以当前要想为税收事业的进一步发展提供助力，形成和谐征纳关系，就必须对纳税信用体系的构建引起足够重视，并充分运用信用评价结果。能够发现，我国很晚才开始构建纳税信用体系，所以当前其还有许多问题存在，缺乏完善的管理机制便是其中之一，要想将此问题妥善处理掉，要想构建好纳税信用体系，需要全社会各类力量的共同支持。此次将研究对象确定为我国重庆，将研究内容确定为纳税信用体系建设，研究过程中，借助公共管理有关理论，通过将文献研究和实地调查访谈相结合的研究方法，进一步厘清纳税信用体系相关概念，并引入公共选择、税收遵从以及信息不对称等理论，对该市建设这一体系的效果情况进行了系统梳理，同时对其出现的各种问题进行了分析，具体来讲，是由于其纳税意识较差、纳税关联度较低、纳税人失信成本低、纳税监管体系薄弱等，并深入分析产生问题的深层次原因，最后提出加强纳税意识建设、强化纳税信息化建设、健全纳税差别化管理以及完善纳税信用监督体系建设等具有建设性的对策建议和措施，以此为重庆市进一步丰富完善纳税信用体系建设工作带来启发，同时也为我国纳税信用体系的构建、优化提供帮助。关键词：纳税信用体系：纳税识建设：意纳税信息化建设：重庆市AbstractSince the 18th National Congress of the Communist Party of China,theconstruction of social credit system has gradually been highly valued by the PartyCentral Committee and the State Council as an important means to deepen the reform of"release,management and service",strengthen the supervision during and after theevent and optimize the business environment.In the environment and pattern ofsocialist market economy,no matter what economic activities are carried out,credit isindispensable.When China is building a social credit system,the construction of taxcredit system has also become an inevitable requirement in the new stage and newsituation.In China,taxation is an important foundation,pillar and guarantee to supportthe state in performing its functions of economic regulation,social management andsocial public services.However,from the current situation,many taxpayers have notformed the awareness of paying taxes according to relevant laws and regulations.At thesame time,various cases of tax dishonesty are common.When they have no tax credit,they will not only affect the normal economic order of the market,but also damage thenational finance.Therefore,in order to provide assistance for the further development ofTaxation and form a harmonious relationship between tax collection and payment,wemust pay enough attention to the construction of tax credit system and make full use ofthe results of credit evaluation.It can be found that China began to build the tax creditsystem very late,so there are still many problems,one of which is the lack of perfectmanagement mechanism.In order to properly deal with this problem and build a goodtax credit system,we need the joint support of all kinds of forces in the whole society.The research object is Chongqing,China,and the research content is theconstruction of tax credit system.In the research process,with the help of relevanttheories of public management,through the research method of combining literatureresearch and field investigation and interview,we further clarify the relevant conceptsof tax credit system,and introduce the theories of public choice,tax compliance andinformation asymmetry,This paper