随着市场经济的不断发展,税务征收过程中征纳双方的矛盾日益突出,将诚实信用原则纳入税法有利于平衡国家和纳税人的利益,促使税法在个案中的适用结果更加公正合理,便于形成较为和谐的纳税关系。 With the continuous development of the market economy, the contradiction between the two parties in the tax collection process has become increasingly prominent. The incorporation of the principle of good faith into the tax law is conducive to balancing the interests of the country and the taxpayers and promoting the fair and reasonable application of the tax law in individual cases. More harmonious tax relations.