诚信纳税

依法诚信纳税共建小康社会

Pay tax by law honestly to build a relatively comfortable society

和谐社会视野中的依法诚信纳税

On Paying Tax by Law Truly in the Harmonious Society

诚信纳税与建设小康社会的关系

The Relationship between Credibility Taxpaying and Building a Well-off Society

建立惩罚机制推进诚信纳税

Establishing Penalty System Pushing Forward Honest Tax Payment

目前在我国有关诚信纳税的研究比较少。

At present , there is less research on tax paying with sincerity in our country .

诚信纳税问题日益成为我国税收领域的重要课题。

Good faith in paying taxes issues become an important subject of the taxation in our country .

如何引导纳税人诚信纳税，杜绝偷逃税行为，是我们目前迫切需要解决的问题。

How to lead the taxpayers to pay tax sincerely is an urgent problem for us to solve .

公司坚持合法经营，诚信纳税的原则，2002年被国税局评为外商投资企业“十佳诚信纳税企业”。

In2002 , our company was given the reward from Nanping National Taxation Bureau as Ten Best Cordial Rate paying Enterprise .

摘要和谐社会的构建离不开税收，需要依法诚信纳税。

The set up of harmonious society which cans not get away from taxation needs trustworthiness in paying tax by law .

重视税收信用、营造诚信纳税环境是建设和谐的社会税收关系的基础。

It is necessary for us to emphasize credit education and create an honest tax payment environment in order to establish a harmonic social tax relationship .

目前我国诚信纳税的情况却不尽如意，非诚信纳税的行为严重破坏了社会主义市场经济秩序。

However , our present situation of paying tax by credibility is not that satisfying , and the non-credit tax payment behavior has seriously damaged the sequence of socialist market economy .

在全社会范围内实现诚信纳税是一个长期系统工程，和建设全面发展的小康社会一样，需要全社会共同努力。

To realize paying tax by credibility in the whole society is a long period system construction , just like to build a all-around developing well-off society , it needs all society to make all effort .

和谐社会的构建离不开税收，需要依法诚信纳税。依照本法缴纳的所得税以人民币为计算单位。

The set up of harmonious society which cans not get away from taxation needs trustworthiness in paying tax by law . Income tax payable according to this Law shall be computed in terms of Renminbi ( RMB ) .

税务中介与税务机关纳税服务的目的和作用是一致的，都是为了促进纳税人依法诚信纳税，提高税收征管质量和效率，保证国家税收增长，切实保护纳税人合法权益。

The taxation agents and public taxation sectors have the same objective and function as to promoting taxpayers to pay legally , improving the efficiency of imposing and management , assuring the growth of national tax revenue and protecting the legitimate right of taxpayers .

推进依法诚信纳税，需要在完善税收立法的基础上，税务机关依法治税，纳税人诚信纳税，社会各界协税护税。

In order to push forward trustworthiness in paying tax by law , it is needed for the office to govern by law , for the taxpayer to pay tax by law , for the public to protect the tax in foundation of taxation legislation .

因此，研究诚信纳税和非诚信纳税问题，寻求建立相应的诚信纳税机制的对策，对于维护社会主义市场经济秩序的健康运行，打造诚信经济、构建和谐社会具有重要的现实意义。

Therefore , studying the problem of credit and non-credit tax payment and seeking to build up corresponding countermeasures of credit taxation system are of great practical significance for maintaining the healthy operation of socialist market economic order , establishing credit economy and setting up harmonious society .

借鉴行为修正激励理论，从两个方面探讨构建我国诚信纳税机制的基本思路，并结合行为改造理论的三个阶段探索构建我国诚信纳税机制的具体途径。

Drawing lessons from behaviour revise motivational theory , discussing the basic thinking to construct mechanism for tax paying with sincerity in our country , and combining transform behaviour theory about three phases analysis explore concrete ways to construct mechanism for tax paying with sincerity in our country .

在全社会营造诚信纳税光荣的舆论氛围，是坚持依法治国与以德治国相结合，建设社会主义精神文明的具体实践，将有力促进社会主义道德建设。

Creating public opinion atmosphere of paying taxes in good faith in the whole society is the specific practice to construct socialist spiritual civilization by persistently combining rule of law with rule by virtue , which will strongly advance socialist ethical construction . " Morals " demands " Trustworthiness " .

本文对已有的一般纳税人信息使用该技术生成一棵判定树，来预测一般纳税人纳税的诚信度：是诚信纳税还是有偷税嫌疑？

In this paper , we used this technology to produce a decision tree based on existing general taxpayer 's information and predict their credit according to the output of the decision tree .

因此，我们必须基于竞争、法制和诚信的统一来构筑社会主义市场经济下的税收关系，特别应在强调依法治税的同时，必须强调诚信纳税。

So we must construct the tax relation under socialist market economy based on the unity of competition , legal system and sincerity ; we must emphasize tax paying with sincerity while putting emphasis on tax administration in accordance with the law .