“诚信纳税，利国利民”是今年全国税收宣传月的主题，也就是说，诚信纳税与诚信征税是相辅相成的。如何把税收征纳行为建立在诚实守信的基础上，真正做到利国利民？这是税收管理工作者与实践者积极探讨的问题。《税收政策与实务》一书的作者韩耀星、孙树营等同志做了有益地尝 “Integrity of taxation, the benefit of the country and the people” is the theme of this year’s national tax publicity month, that is, sincerity tax and tax credit are complementary. How to build a tax collection and behavior based on honesty and trustworthiness, and truly benefit the country and people? This is an issue actively discussed by tax managers and practitioners. Han Yaoxing, Sun Shuying and other comrades in “Tax Policy and Practice” made a useful taste