税收信用是税收治理的基础，在数字经济框架下具有不可忽视的现实意义。本文首先对税收信用的基本概念和理论基础进行了系统论述，分析了部分代表地区的纳税失信行为并提出相关矫正建议。然后，进一步剖析了中国目前的纳税信用评级制度，发现其中存在主体单一化、方式不完善等问题。最后，针对问题提出利用大数据技术提升税收信用管理水平，并对大数据技术促进信用管理的作用机制、政策建议进行深入探讨。
Tax credit is an important foundation of tax governance，and has a significance that cannot be ignored in the frame of digital economy. This paper firstly reviews the basic concept and theoretical foundation of tax credit systematically，analyzes the tax default in some representative regions and puts forward relevant correction suggestions. Then it analyzes the current tax credit rating system in China and finds that there are problems such as monolithic subjects and imperfect ways. Finally，it proposes the way of big data technology to enhance tax credit management，and discusses its specific mechanism of action and policy suggestions.
| Keywords： | Tax CreditTax Big DataTax Credit Rating |
