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事件回顾:为加快建设社会信用体系、构筑诚实守信的经济社会环境,国务院发布了《社会信用体系建设规划纲要(2014~2020年)》(以下简称《纲要》)。为配合《纲要》的实施,国家税务总局出台了《纳税信用管理办法(试行)》,旨在通过建立守信激励和失信惩戒的税收信用管理机制,打造税务领域信用体系建设的升级版。从2014年10月1日起,诚信纳税者将登上光荣榜,而税收违法者将进入“黑名单”。
Event Review: In order to speed up the construction of a social credit system and build an honest and trustworthy economic and social environment, the State Council promulgated the Outline of the Social Credit System Construction Plan (2014-2020) (hereinafter referred to as the “Outline”). In line with the implementation of the “Outline”, the State Administration of Taxation has promulgated the Measures for the Administration of Tax Credit (Trial Implementation) aimed at building an upgraded version of the credit system in the tax field through the establishment of a tax credit management mechanism that encourages trustworthiness and disciplines of dishonesty. From October 1, 2014 onwards, honest taxpayers will board the Hall of Fame, while tax offenders will enter “blacklist ”.