So it is required to study the issue of ratepaying credit.

因此，有必要对纳税信用问题作深入地研究。

The action of ratepaying was very active. It will be a challenge for the levy.

企业的纳税行为也将相当活跃，这对于我国的税收征管将是一个考验。

VAT plays an important part in the activity of the enterprises' ratepaying, and there is much room for tax mobilization.

增值税在企业纳税活动中占有重要的地位，而且有很大的税收筹划空间。