从税收职能出发,认真分析探索税收信用的现状及原因,税收信用的体系及构建,以期从税务机关自身信用建设抓起,提高税务部门公信度,引导广大纳税人依法纳税、守法经营、公平竞争,为海峡西岸经济社会健康发展,为构建和谐社会作出努力。一、当前税收信用的现状我国目前法制尚未健全 Starting from the taxation function, we should conscientiously analyze and explore the status quo and reasons of the taxation credit, the system and construction of the taxation credit so as to start from the tax authority’s own credit construction, raise the public trust of the taxation department, guide the taxpayers to pay tax according to law, For the healthy economic and social development in the west side of the Straits and efforts for building a harmonious society. First, the current tax credit status China’s current legal system has not been perfect