地方税收纳税遵从度现状及对策研究-公共管理专业论文.docxVIP

I I 摘 要 摘 要 地方税收是我国省级以下地方政府取得财政收入的主要来源，对于地方各级政府正 常运转及发挥职能作用来说起着至关重要的作用。但是，从我国地方税收的征管实践来 看，当前地方税收纳税环节仍存在着诸多问题，例如部分纳税人不办理税务登记，纳税 人纳税申报质量不高，甚至不进行纳税申报，偷税、欠税、抗税等等。新中国成立以来， 光荣的纳税人在国家政治、经济、科技等领域都做出了无私的奉献，在为社会主义建设 提供资金支持的同时，也在各自的工作岗位上默默无闻的付出了劳动与汗水，可以说没 有纳税人的贡献，就没有我国现代化建设事业的今天。那么，是什么原因导致纳税人在 主动纳税、自觉遵从税法等方面的问题日益突出呢？ 本文主要是对地方税收纳税遵从度这个问题进行尝试性的研究。首先,从纳税遵从 度的研究背景出发，阐明了本文的研究目的及意义，并对纳税遵从度国内外研究现状进 行评述，说明论文的研究思路及方法，明确了研究的范围与框架；其次,对地方税收纳 税遵从度的基本理论进行探讨，较为系统地介绍了与纳税遵从度相关的重要理论；再次, 从地方税收税务登记、纳税申报、分税种纳税遵从情况及地方税收稽查成果等几个方面 着手，对地方税收纳税遵从度的现状进行衡量和评价；第四,从地方税收体制、政府用 税机制、地方纳税环境、税收执法理念、纳税人本身因素等几个方面着手，对影响地方 税收纳税遵从度提高的原因进行了深入的分析；最后,从优化地方税收体制、改革地方 政府用税机制、加强综合治税、转变执法理念、增强刑事威慑等几个方面提出促进地方 税收纳税遵从度提高的对策和建议，以推进政府财税部门强化税收征收管理，促进纳税 人纳税遵从度的不断提高。 关键词 纳税人 纳税遵从 地方税收 Abstract Abstract Local tax is the main source of revenue obtained of local governments below the provincial level. It plays a vital role for local governments in normal operation and plays a functional role. However, Looking at the practice from the local tax collection, part of the current local tax revenue, there are still many problems, For example, some taxpayers do not apply for tax registration,and tax returns are not high quality, even do not file tax returns, tax evasion, tax loss, refusal to pay taxes and so on. Since the founding of new China,the taxpayer has made a glorious and selfless dedication in the countrys political, economic, military, science and technology areas. At the same time of providing financial support for socialist construction,they also obscure their labor and sweat in their workplace. We can say that without the contribution of the taxpayer, there is no state modernization today. Then, what causes it are becoming increasingly prominent in the taxpayers take the initiative to tax, consciously comply with tax laws, etc? This article is primarily for the research trial on tax compliance of local tax issue. First, the article started from the tax compliance of the research background, Clarifies the purpose and significance