國務院近日(ri)發布《社會(hui)信(xin)(xin)(xin)(xin)用(yong)(yong)體(ti)系(xi)建(jian)設規劃(hua)綱要(2014-2020年)》，部署加快(kuai)建(jian)設社會(hui)信(xin)(xin)(xin)(xin)用(yong)(yong)體(ti)系(xi)，構筑誠(cheng)實守(shou)信(xin)(xin)(xin)(xin)的經濟社會(hui)環境。這是(shi)我國首部國家級社會(hui)信(xin)(xin)(xin)(xin)用(yong)(yong)體(ti)系(xi)建(jian)設專項規劃(hua)，稅(shui)(shui)(shui)收信(xin)(xin)(xin)(xin)用(yong)(yong)是(shi)其(qi)中的重要內(nei)容。日(ri)前，國家稅(shui)(shui)(shui)務總(zong)局發布《納稅(shui)(shui)(shui)信(xin)(xin)(xin)(xin)用(yong)(yong)管理(li)辦法(fa)(試(shi)行)》和《重大稅(shui)(shui)(shui)收違(wei)法(fa)案(an)件信(xin)(xin)(xin)(xin)息公布辦法(fa)(試(shi)行)》，建(jian)立稅(shui)(shui)(shui)收守(shou)信(xin)(xin)(xin)(xin)激勵和失信(xin)(xin)(xin)(xin)懲戒機制，打造稅(shui)(shui)(shui)務領域(yu)信(xin)(xin)(xin)(xin)用(yong)(yong)體(ti)系(xi)建(jian)設的升級版。上述兩(liang)個辦法(fa)自2014年10月1日(ri)起(qi)施行。

　　據了解，此次(ci)發(fa)布(bu)的(de)(de)(de)(de)(de)《納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)管理(li)辦(ban)法(fa)(試行(xing))》共六章(zhang)(zhang)(zhang)三十四(si)條。辦(ban)法(fa)在第一章(zhang)(zhang)(zhang)《總則》中(zhong)規(gui)定(ding)(ding)(ding)，本辦(ban)法(fa)所稱納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)管理(li)，指(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關對納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)的(de)(de)(de)(de)(de)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)信(xin)(xin)(xin)(xin)(xin)息(xi)開(kai)展的(de)(de)(de)(de)(de)采(cai)集(ji)、評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)、確(que)(que)定(ding)(ding)(ding)、發(fa)布(bu)和(he)應用(yong)(yong)(yong)(yong)(yong)(yong)(yong)等活動(dong)。本辦(ban)法(fa)適(shi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)于已辦(ban)理(li)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登記，從事生產(chan)、經營并(bing)適(shi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)查賬征收的(de)(de)(de)(de)(de)企業納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)。納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)管理(li)遵循(xun)客觀(guan)公正、標(biao)準統一、分(fen)(fen)(fen)級(ji)(ji)分(fen)(fen)(fen)類、動(dong)態調整的(de)(de)(de)(de)(de)原則。辦(ban)法(fa)在第二(er)章(zhang)(zhang)(zhang)《納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)信(xin)(xin)(xin)(xin)(xin)息(xi)采(cai)集(ji)》中(zhong)規(gui)定(ding)(ding)(ding)，納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)信(xin)(xin)(xin)(xin)(xin)息(xi)采(cai)集(ji)是指(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關對納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)信(xin)(xin)(xin)(xin)(xin)息(xi)的(de)(de)(de)(de)(de)記錄和(he)收集(ji)。納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)信(xin)(xin)(xin)(xin)(xin)息(xi)包括納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)歷史信(xin)(xin)(xin)(xin)(xin)息(xi)、稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)內(nei)部信(xin)(xin)(xin)(xin)(xin)息(xi)和(he)外部信(xin)(xin)(xin)(xin)(xin)息(xi)。辦(ban)法(fa)在第三章(zhang)(zhang)(zhang)《納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)》中(zhong)規(gui)定(ding)(ding)(ding)，納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)采(cai)取年(nian)(nian)度(du)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指(zhi)(zhi)標(biao)得分(fen)(fen)(fen)和(he)直(zhi)接判級(ji)(ji)方式。評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指(zhi)(zhi)標(biao)包括稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)內(nei)部信(xin)(xin)(xin)(xin)(xin)息(xi)和(he)外部評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)信(xin)(xin)(xin)(xin)(xin)息(xi)。納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)級(ji)(ji)別設A、B、C、D四(si)級(ji)(ji)。A級(ji)(ji)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)為(wei)年(nian)(nian)度(du)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指(zhi)(zhi)標(biao)得分(fen)(fen)(fen)90分(fen)(fen)(fen)以(yi)上(shang)(shang)的(de)(de)(de)(de)(de);B級(ji)(ji)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)為(wei)年(nian)(nian)度(du)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指(zhi)(zhi)標(biao)得分(fen)(fen)(fen)70分(fen)(fen)(fen)以(yi)上(shang)(shang)不(bu)滿90分(fen)(fen)(fen)的(de)(de)(de)(de)(de);C級(ji)(ji)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)為(wei)年(nian)(nian)度(du)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指(zhi)(zhi)標(biao)得分(fen)(fen)(fen)40分(fen)(fen)(fen)以(yi)上(shang)(shang)不(bu)滿70分(fen)(fen)(fen)的(de)(de)(de)(de)(de);D級(ji)(ji)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)為(wei)年(nian)(nian)度(du)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指(zhi)(zhi)標(biao)得分(fen)(fen)(fen)不(bu)滿40分(fen)(fen)(fen)或者直(zhi)接判級(ji)(ji)確(que)(que)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)。辦(ban)法(fa)在第四(si)章(zhang)(zhang)(zhang)《納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)結(jie)果的(de)(de)(de)(de)(de)確(que)(que)定(ding)(ding)(ding)和(he)發(fa)布(bu)》中(zhong)規(gui)定(ding)(ding)(ding)，納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)結(jie)果的(de)(de)(de)(de)(de)確(que)(que)定(ding)(ding)(ding)和(he)發(fa)布(bu)遵循(xun)誰評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)、誰確(que)(que)定(ding)(ding)(ding)、誰發(fa)布(bu)的(de)(de)(de)(de)(de)原則。稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關每年(nian)(nian)4月(yue)確(que)(que)定(ding)(ding)(ding)上(shang)(shang)一年(nian)(nian)度(du)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)結(jie)果，并(bing)為(wei)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)提供自我查詢服務(wu)(wu)。辦(ban)法(fa)在第五章(zhang)(zhang)(zhang)《納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)(jia)(jia)結(jie)果的(de)(de)(de)(de)(de)應用(yong)(yong)(yong)(yong)(yong)(yong)(yong)》中(zhong)規(gui)定(ding)(ding)(ding)，稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關按(an)照守信(xin)(xin)(xin)(xin)(xin)激勵(li)，失(shi)信(xin)(xin)(xin)(xin)(xin)懲戒的(de)(de)(de)(de)(de)原則，對不(bu)同信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)級(ji)(ji)別的(de)(de)(de)(de)(de)納(na)(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)實施分(fen)(fen)(fen)類服務(wu)(wu)和(he)管理(li)。

　　《重大稅收違法案件信息公布辦法(試行)》共有十三條。辦法中規定，稅務機關依照本辦法的規定，定期向社會公布重大稅收違法案件信息。公布重大稅收違法案件信息，應當遵循依法公開、公平公正、分級管理和統一規范的原則。地市級以上稅務機關應當通過門戶網站定期向社會公布重大稅收違法案件信息，同時可以根據本地區實際情況，通過稅務機關公告欄、報紙、廣播、電視和網絡媒體等途徑以及新聞發布會等形式向社會公布。辦法同時對公布各級稅務機關查結的稅收違法案件信息的標準、公布重大稅收違法案件信息的內容以及對按公告公布的當事人依法采取的措施作出規定。