我国个人所得税纳税遵从研究

发布时间：2018-05-08 23:45

本文选题：纳税遵从 + 税收制度　；参考：《山东财经大学》2013年硕士论文

【摘要】：自从税收出现以来，纳税不遵从的现象也应运而生，就像是某些学者所说的，“有三件事情在人的一生中是确定的：税收、死亡以及人类为逃避死亡、税收而努力做出的事情”。因此，，纳税不遵从的现象在世界各个国家都是普遍存在的。西方国家由于制定了较为完备的税收法律，惩罚措施也较为严厉，所以，纳税不遵从现象较我国有很大的改善。而我国由于税收征管法还有待进一步发展，所以纳税不遵从现象尤为突出。税收流失现象在各个国家表现都很突出，纳税遵从在解决税收流失方面具有十分重要的意义。世界各个国家都对税收遵从现象给与了高度的重视，国家税收征纳关系和谐是由许多方面相互作用引起的，纳税遵从在里面起了相当重要的作用，而且由于纳税不遵从引起的税负不公平现象也引起了广泛的关注。因此，纳税遵从现象对于提高税收征管质量和效率有着重要的意义。同时，我国的个人所得税是实行的分类分项所得税制，而国外发达国家（例如美国）的个人所得税实行的是综合所得税制。所以，在税制的设计结构上存在很大的差异，我们应该结合我国的实际国情，通过对我国个人所得税税制的研究，以及影响纳税遵从的因素入手，对个人所得税纳税遵从进行分析。本文共分为六大部分：第一部分是文章的第一章。该部分首先介绍了本文的研究意义和背景，接着回顾了国内外相关研究文献，然后阐明了文章的研究思路和方法。之后指出文章可能的创新点及存在的不足之处。第二部分是文章的第二章。首先对相关概念进行了界定，然后阐述了纳税遵从理论的理论基础，主要包括预期效用理论、前景理论、新公共管理理论、博弈理论等。通过对这些理论的分析，可以看出提高我国的纳税遵从是可行的。第三部分是文章的第三章，是本研究的实证分析部分。第三章首先是对博弈论的基本理论进行了简要的介绍，通过对基本理论的介绍引出本文所要介绍的纳税人和税务机关的博弈问题，进而通过建立纳税人之间的博弈模型，以及税务机关之间的博弈模型，为后面的理论分析提供了实证分析。第四部分主要是文章的第四章，这一部分主要是讲述的我国的个人所得税纳税遵从的现状以及所出现的问题，同时，在本章中，做了一个小的问卷调查，对济南市几个事业单位和个体工商户进行了对个人所得税纳税遵从方面的问卷调查。第五部分是文章的第五章，这一部分主要是借鉴国外纳税遵从的经验，通过借鉴国外的经验总结我国提高纳税遵从的方法和经验。这一部分主要是借鉴了荷兰、美国、澳大利亚和日本的经验，通过分析这三个国家的经验，得出我国在提高纳税遵从的时候应该着重从完善纳税信用体系、提高纳税人的纳税意识以及完善社会中介咨询机构，从而为我国提高纳税遵从问题提供了借鉴。第六部分是文章的第六章。这一部分通过前面的实证分析以及国外的经验借鉴，得出了提高我国纳税遵从的政策建议。主要从完善我国的税收制度、提高我国的税收征管水平、提高公民的纳税意识、优化我国的纳税环境以及发展社会中介咨询机构的力量等五个方面提出切实可行的建议。
[Abstract]:Since tax revenue has emerged, the phenomenon of tax noncompliance has come into being, as some scholars have said, "there are three things that are determined in human life: taxes, death, and human endeavor to avoid death and tax." Due to the formulation of a relatively complete tax law and the stricter punishment measures, the phenomenon of tax non compliance is greatly improved, and the tax collection and management law still needs to be further developed in China, so the phenomenon of tax non compliance is particularly prominent.
The phenomenon of tax loss is very prominent in all countries. Tax compliance is of great significance in solving the tax loss. All countries of the world have paid great attention to the phenomenon of tax compliance. The harmony of national tax collection and payment is caused by the interaction of many aspects, and tax compliance has played a very important role in it. The phenomenon of tax unfairness caused by tax non compliance has also aroused widespread concern. Therefore, the phenomenon of tax compliance is of great significance to improving the quality and efficiency of tax collection and management.
At the same time, the individual income tax in our country is a classified income tax system, and the individual income tax of the developed countries (such as the United States) is a comprehensive income tax system. Therefore, there is a great difference in the design structure of the tax system. We should study the individual income tax system of our country through the study of our country's actual conditions and the study of the individual income tax system in our country. And the factors that affect tax compliance, the tax compliance of personal income tax is analyzed.
This article is divided into six parts.
The first part is the first chapter of the article. This part first introduces the significance and background of the study, then reviews the relevant literature at home and abroad, then clarifies the research ideas and methods of the article, and then points out the possible innovations and shortcomings of the article.
The second part is the second chapter of the article. First, it defines the related concepts, and then expounds the theoretical basis of the theory of tax compliance, including the expected utility theory, the prospect theory, the new public management theory, the game theory and so on. Through the analysis of these theories, it can be seen that it is feasible to improve the tax compliance of our country.
The third part is the third chapter of the article, which is an empirical analysis part of this study. The third chapter is a brief introduction to the basic theory of the game theory. By introducing the basic theory, the game problem between the taxpayers and the tax authorities is introduced, and then the game model between the taxpayers and the tax machine are established. The game model between Guan provides an empirical analysis for the following theoretical analysis.
The fourth part is mainly the fourth chapter of the article. This part is mainly about the status and problems of personal income tax compliance in China. At the same time, in this chapter, a small questionnaire survey has been made in this chapter, and a questionnaire survey on the individual income tax compliance of several institutions and individual industrial and commercial households in Ji'nan has been carried out.
The fifth part is the fifth chapter of the article. This part mainly refers to the experience of foreign tax compliance, and summarizes the methods and experiences of improving the tax compliance of our country by drawing lessons from foreign experience. This part mainly refers to the experience of Holland, the United States, Australia and Japan, through the analysis of the experience of the three countries, and concludes that China is improving. When paying tax compliance, we should focus on improving the tax credit system, improving the taxpayer's tax consciousness and perfecting the social intermediary advisory body, so as to provide reference for our country to improve the problem of tax compliance.
The sixth part is the sixth chapter of the article. Through the previous empirical analysis and the experience of foreign countries, this part draws the policy suggestions to improve our tax compliance, mainly from the improvement of our tax system, the improvement of our tax collection and management level, the improvement of citizens' tax awareness, the optimization of our tax environment and the development of the society. Put forward practical suggestions in five aspects, such as the strength of advisory bodies.

【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

【参考文献】