作为构筑社会信用体系的一项重要举措,北京地税系统在我市纳税人中实施的纳税信誉等级评定在全市树立了一大批依法纳税、诚信纳税企业的典型,在规范和整顿税收经济秩序、倡导诚信守法经营、净化税收环境、提高纳税人办税能力等方面都取得了突出成效。但是,作为一个全新的税收管理模式,其在体系构建和具体实施上都还存在一些不完善之处—— As an important measure to build a social credit system, Beijing tax system in our city taxpayers in the implementation of the tax credit rating in the city established a large number of taxpayers, tax credit business model, regulate and rectify the tax economic order, advocacy Integrity and law-abiding business, purifying the tax environment, taxpayers to improve tax capabilities have achieved outstanding results. However, as a new tax management model, there are still some imperfections in system construction and implementation -