诚实守信,是国人至为推崇的美德之一。正如苟子所说:“夫诚者,君子之所守也,而政事之本也。”对税务机关而言,纳税人逃避纳税义务是常遇之事,面对加入WTO的新形势,税务机关要着力引导诚信纳税。 不诚信纳税,其表现形式有多种,如偷税、逃税、骗税,还有花钱买税等等,都是违法行为。于国家,可危及财源:于自身,则导致信用危机。信用记录可以说是一个自然人或法人的“经济身份证”。《公民道德基本纲要》要求公民要做到“诚实守信”,对企业也是如此。不诚信纳税,其根由就在于纳税人对信用的淡漠。一位经济学家认为,当前中国经济由计划经济脱胎而出,信用基础十分薄弱。可以说,随着国家对信 Honest and trustworthy, is one of the most respected virtues of the people. As Xun Tzu said: “The husband of honesty, the gentleman of the house, but also the principal and the government.” For tax authorities, taxpayers evade tax liability is a common occurrence. In the face of the new situation of accession to the WTO, the tax authorities Efforts to guide the integrity of tax. Taxation not in good faith has many manifestations, such as tax evasion, tax evasion, tax fraud, and spending money on taxes, all of which are illegal. In the country, can endanger the financial resources: in itself, it leads to credit crisis. Credit record can be said that a natural person or legal person’s “economic identity card.” The Basic Outline of Citizenship and Morality requires that citizens be “honest and trustworthy”, as well as enterprises. Taxes are not good faith, the root cause lies in the taxpayer indifference to credit. According to one economist, at present, the economy of China is born from a planned economy and the credit base is very weak. It can be said that with the country on the letter