税收来源是支持国家发展的重要动力,不完善的税收制度也滋生着腐败。本文阐述了诚实信用原则在税收中的重要性,同时指出了诚实信用原则得以实施的基础,即让纳税人认识到税收的合理性,鼓励诚实信用纳税行为,形成良好社会风气。通过法律约束纳税人和征税人的行为,不断完善税法、赋予民间监督税费使用的权利,建议组建税费监督队伍来防止税费引起腐败。 Tax sources are an important motivation for supporting the development of the country, and the imperfect tax system also breeds corruption. This article expounds the importance of the principle of good faith in taxation. At the same time, it points out that the principle of good faith can be implemented. That is to let the taxpayer realize the tax rationality, encourage honest and taxpaying behavior, and form a good social atmosphere. By law, the taxpayers and taxpayers are bound by the law, the tax laws are constantly perfected, and the people’s rights to supervise the use of taxes and fees are given to the public. It is suggested that tax supervision teams should be set up to prevent corruption caused by taxes and fees.