纳税信用

从CIS理论谈企业纳税信用

Analysis of tax credit of the enterprise on the basis of CIS Theory

本部分在对总体优化思路探讨的基础上，主要针对第三部分提出的纳税信用体系缺失的四个主要方面分别提出优化对策。

Based on the discussion of the optimal operation mode of thinking , this part comes up with solutions aimed at the four main problems on the lack of tax credit .

决策树算法在纳税信用等级评定中的应用研究

Application Research of Decision Tree Algorithm on Evaluation Ratepaying Credit Grade

因此，有必要对纳税信用问题作深入地研究。

So it is required to study the issue of ratepaying credit .

纳税信用理论研究

The Theoretically Research on Tax-paying Credit

本文最后提出了运用基于单参数动态搜索算法的神经网络模型来划分纳税信用等级。

At the last we apply neural network based on SPDS to partition ratepaying credit grade .

关于我国纳税信用问题的研究

The Issue of Ratepaying Credit

然后介绍了实现纳税信用等级评定系统的软硬件技术。

Then introduces software and hardware technology to realize the system of tax payment credit rank evaluation .

通过纳税信用等级评定系统的运行，提高纳税人依法纳税、保障自己的合法权益的意识和水平。

Through using the system , enhances legally paying taxes , safeguards oneself the legitimate rights and consciousness level .

但是由于多方面原因，特别是历史原因，我国纳税信用体系还存在诸多问题。

But due to the historical and social reasons , there are still many problems existing in our tax-paying credit system .

针对纳税信用等级划分，分析和总结出神经网络模型是目前良好的信用评价模型。

Aiming at partition ratepaying credit grade , this paper sums up that ANN model is very adapt to evaluate credit grade .

通过对博弈论、信用理论、纳税信用理论等的分析，验证在我国税收领域引入纳税信用的可行性和必要性；

To prove it is necessary and realizable in our tax area through study the game theory , credit theory and ratepaying credit theory .

本文主要研究利用数据挖掘技术进行纳税信用等级划分以及信用等级划分系统的开发。

This paper focuses on how to partition ratepaying credit grade based on data mining and how to develop system prototype about partitioning ratepaying credit grade .

借助第三方机构协助征收与涉税辅导：金融网点实现税款征收，通过纳税信用约束保证税款及时足额入库；

Tax collection and tax related trainings assisted by third-party institutions : tax collection through financial sectors , ensuring the tax collection by tax-paying credit system ;

主要是具体分析政府税收信用、纳税信用和税收中介信用缺失的表现和导致这些现象的主要原因。

It tells about the lacking of the government revenue credit , taxpayer credit , the tax intermediary 's credit and the reasons that cause these phenomenons .

文章首先阐述了纳税信用分析研究的必要性、国内外研究现状和研究背景、意义和数据挖掘技术相关方面的知识。

The paper pinpoint that it is necessary to analyze ratepaying credit , expound foreign and home research status and significance of it and knowledge about data mining .

建立税收信用体系，一方面可以为建立征信国家提供纳税信用信息，完善信用数据库；

Establishing the credit of tax system , on the one hand can offer information of credit of tax for establishing the credit inquiry nation , improve credit database ;

为降低银企之间的信息不对称，缓解中小企业融资难问题，探索建立以纳税信用为基础的纳税信用担保体系已成为必然趋势。

In order to reduce the information asymmetry and relieve the problem of difficult financing , exploring ways to establish a tax credit guarantee system based on tax credit becomes a necessity .

纳税信用等级评定管理制度，是税务机关根据纳税人履行纳税义务的情况，依法将纳税人评定为不同的纳税信用等级，进行分类管理的制度。

Ratepaying credit grade evaluation management is a classified management system by which tax bureau can evaluate the taxpayer for several different Ratepaying Credit grade according to the law and fulfillment of tax obligations of taxpayers .

本文首先分析了纳税信用等级评定的国内外现状，进一步分析了信用等级评定的重要意义、评定标准、评定方法以及需要解决的关键问题。

This article first analyzes the domestic and foreign present situations of the tax payment credit rank evaluation , further analyzes the vital significance of the credit rank evaluation , the standard , the method as well as the essential question needed to solve .

然后，由原因入手提出构建纳税信用体系的几点建议：转变对信用的认识，完善税制，健全社会信用等。

Then , the author point out several suggestions on the construction of tax payment credit system : transform the understanding on the credit , perfect the tax system and the social credit , set up the idea that tax officials have to serve for the taxpayers .

实施纳税信用等级评定制度，将促进纳税人自觉纳税意识的提高，进一步改善税收执法环境，完善纳税信用体系的建设。

The executing of the taxpaying credit evaluating hierarchy will promote the taxpayer consciously make the consciousness of the taxpayers to pay the tax in order to make the further improvement of the condition to enforce the law in the tax to improve the establishment of the taxpaying credit system .

海关将在纳税、信用管理、通关等方面提供有针对性的帮助，通过线上、线下平台解决企业面临的问题。

The customs will provide targeted assistance in tax payment , credit management and customs clearance to solve problems that enterprises face through online and offline platforms .

通过对纳税主体纳税信用信息的采集，形成指标体系，达到全面评估纳税人的目的。

It passes to collect tax information of tax main body , and formats indicator system , so it achieves the purpose to comprehensively evaluate taxpayers .

例如有了网上工商，企业在完成年审后即可实现网上交费；有了网上税务和网上纳税企业的信用体系，那么该企业的资金就可以通过支付网关到达金融部门，完成交税过程。

For example , with online business , enterprises can be realized after the completion of the annual evaluation online payment ; with the Internet and e-business tax credit system , the enterprise funds through the payment gateway can reach the financial sector , complete tax process .

第三部分，提出了优化国税系统纳税服务的对策，主要包括进一步完善纳税服务法律体系；逐步丰富个性化服务举措；完善纳税信用等级评定制度等。

The third part of the proposed countermeasures to optimize the national tax system as well as tax services , including services legal system to further improve the tax ; gradually personalize service initiatives and improve the tax credit grading system .