我国税收遵从的现状、成因及对策研究.docxVIP

PAGE PAGE 17 我国税收遵从的现状、成因及对策研究 摘 要 税收在国家财政收入、改善社会公共服务和经济活动的监督等方面中发挥着重要作用，但如今我国在税收遵从上仍然存在许多不足，如纳税征管机制不科学、纳税人纳税意识弱，避税逃税行为层出不穷等；从而造成对国家经济、社会建设以及公平诚信等各方面的危害。整体而言，我国纳税遵从水平不高，在对这方面的研究较少，所以此次的深入研究意义重大，有利于我国税收遵从理论更进一步的发现。 本论文以税法遵从理论知识为基础，运用理论与实证相结合的方法。首先，介绍了中国现今的税收遵从和税收不遵从的概念和类型，并根据国内外数据全面分析我国税收现状，客观评价我国税收严重流失状况；其次，指出征税方面不合理的税制设计、纳税服务标准实施不到位、税收信息化水平不高、征管机制不科学、管理方法简单滞后；而纳税方面的纳税意识较低，缺乏专业税收知识以及税收负担重等，阐明征纳双方纳税不遵从的原因；最后，经过国内外研究数据分析，揭示我国税收遵从的现状，从中正确认识到我国税收遵从面临的问题、找出成因，同时寻求解决这些问题的措施，逐渐完善税收征管制度和促进税收遵从。 关键词：税收遵从；纳税征管；税收制度；纳税人 A Study on the Status Quo, Causes and Countermeasures of Tax Compliance in China Abstract Taxation plays an majort role in the supervision of national fiscal revenue, social public services and economic activities, however，China still has many deficiencies in tax compliance.for instance，the tax collection and management mechanism is not scientific, the tax payment consciousness of the taxpayer is weak, the tax avoidance behavior emerges one after another and so on. On the whole, Chinas tax compliance level is not high, in this regard, less research, so this in-depth study of great significance, is conducive to Chinas tax compliance theory further discovery. This paper is based on the theory of tax law compliance, using the method of combination of theory and demonstration. First of all, it introduces the concepts and types of tax compliance and tax non-compliance in China, and based on the domestic and foreign data, analyzes the current situation of tax revenue in China, and objectively evaluates the situation of serious loss of tax revenue in China, it points out that the unreasonable design of tax system, the lack of implementation of tax service standards, the low level of tax informationization, the unscientific mechanism of collection and management, and the simple and backward management methods in the aspect of tax payment have low awareness of tax payment, lack of professional tax knowledge and heavy tax burden, etc. , clarify the reasons for non-