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1、上海交通大学硕士学位论文税收信用体系建构研究姓名：奚倩申请学位级别：硕士专业：公共管理指导教师：唐兴霖20070610RESEARCHONCONSTRUCTIONOFTAXCREDITSYSTEMABSTRACTInrecentyears,lackoftaxcredithasbeenahottopicineconomicsystem.Undertheconditionsofmarketeconomy,taxcreditaspartofsocialcreditisthecornerstonefortaxadministration,thefoundationofta
2、xmoralsstandardandthesafeguardoflegaltaxation.Notonlydoesitofferstandardsformoralityintaxadministration,butguaranteesthefulfillmentoftaxadministrativefunction.Combiningpracticewiththeories,thisarticlesurveysthetopicfrommanyaspectswitheconomicandmanagingapproaches,analysingreasonsforla
3、ckoftaxcreditandseekingstrategiesforcompletingtaxcreditsystem.Chapteroneisintroduction.Thischapterintroducesthebackgroundofresearch,thepurposeandthemeaningforconstructingthetaxcreditsystem.Chaptertwoexplainstheoriesofcredit,andmentionstheapplicationofthetheoriestotaxsystembothhomeanda
4、broad.Chapterthreeanalysescurrentproblemsandcrisesnationwide,accordingtothecurrentsituationofChangshuStatetaxadministrationbureau.Chapterfouranalysesreasonsforthelackoftaxcreditfromdifferentangles,suchasethicalangle,economicangle,administrantangle,etc.Chapterfiveproposesseveralideasof
5、constructionoftaxcreditsystem,andpointsoutsomeproblemsworthpayingattentionto:lawsshouldbemadepracticalaccordingtoreality;improvementoftaxcreditneedsalong-termgradualprocess;taxadministrativedepartmentshouldworkundertheleadingofgovernmentandcooperatewithotherdepartmentstobuildupaninfor
6、mation-sharingplatform.Chaptersixmakesconclusionsandsuggestions,pointingouttheimportanceoftaxcreditinpresentmeasurestostrengthentaxadministration.Bothcompulsoryadministrativemeasuresandself-consciouscreditsystem,whichisanecessarysupplementforadministrativemeasures,ensuretheimprovement
7、oftheefficiencyintaxadministrativework.Ononehand,theyimprovethequalityofbothtaxpayersandtaxcollectors;ontheotherhand,theypromotethestandardoftaxadministrationandeconomicmanagement.Bothtwoascepts’purposeistoreachtwo-wins.KEYWORDS:credit,tax,taxcreditsystem上海交通大学学位论文原创性声明本人郑重声明：所呈交的学位论文
8、，是本人在
