新公共管理视角下中国税收遵从研究

发布时间：2018-07-15 17:27

【摘要】：在国家财政收入及社会财富再分配过程中,税收收入作为主要的财政来源,在国家经济的持续前进及社会公正的保障方面有着重大的影响。在现代国家对税收管理行为及税收政策合理性评估时,主要依据指标为税收遵从度。在改革开放持续推进的过程中,过去十几年随着法律法规完善及纳税人守法意识增强,我国纳税人遵从度已经显著提高,然而对比当前依法治税及税收改革发展的需求,其依然需要不断强化。伴随我国社会改革进程的持续深化,政府在经济调控方面逐步重视税收的重要作用。如何进一步提高税收遵从度,杜绝偷税漏税现象,减少税收流失,就必须有一套科学的理论作为支撑。本文以新公共管理为立足点,以系统分析法等为支撑,结合笔者长期的税务工作经验,全面分析及探讨税收遵从问题。第一,基于纳税遵从研究的大环境下,对论文的研究目的、意义进行了系统的论述,同时对全球范围内纳税遵从的情况进行了简介,还阐述了论文的研究主线及方式,对研究的架构及范畴予以明确;第二,对税收遵从的基本理论进行阐述;从税务登记、纳税申报及地方纳税稽查成果等多角度入手,全面评判了当前税收遵从的具体情况;第三,从多个角度入手对提高税收遵从的影响因素进行了系统性的探索分析,包括税收体制、纳税人待遇不公及纳税环境等;第四,从完善制度建设、加强宣传教育、建立绩效评估体系、引入市场调节机制等多方面入手,针对纳税遵从水平提升提出相应的建议及对策,进而促进税务机关税收征收管理能力的持续加强,保障纳税人的纳税积极性得以提升。
[Abstract]:In the process of national financial revenue and social wealth redistribution, tax revenue, as the main source of finance, has a great influence on the national economic progress and the guarantee of social justice. When evaluating the rationality of tax administration behavior and tax policy in modern countries, the main index is the degree of tax compliance. In the process of continuous promotion of reform and opening up, in the past decade or so, with the improvement of laws and regulations and the enhancement of taxpayers' awareness of abiding by the law, the degree of compliance of taxpayers in our country has increased significantly. However, compared with the needs of the current development of tax administration and tax reform, It still needs to be strengthened. With the continuous deepening of social reform in China, the government has gradually attached importance to the important role of taxation in economic regulation and control. How to further improve the degree of tax compliance, prevent tax evasion phenomenon, reduce tax loss, we must have a set of scientific theory as the support. This article takes the new public management as the foothold, the system analysis method as the support, unifies the author's long-term tax work experience, comprehensively analyzes and discusses the tax compliance question. First, based on the research environment of tax compliance, this paper systematically discusses the purpose and significance of the research, introduces the situation of tax compliance in the global scope, and expounds the main line and method of the paper. The structure and scope of the study are clarified; second, the basic theory of tax compliance is expounded; from the perspectives of tax registration, tax returns and the results of local tax inspection, the concrete situation of current tax compliance is comprehensively evaluated; Thirdly, it systematically explores and analyzes the factors influencing the improvement of tax compliance from various angles, including the tax system, the unfair treatment of taxpayers and the tax environment, etc. Fourth, from the perspective of perfecting the system construction, strengthening publicity and education, Establishing performance evaluation system, introducing market regulation mechanism and so on, put forward the corresponding suggestions and countermeasures to raise the level of tax compliance, and then promote the tax revenue collection and management ability of the tax authorities to continue to strengthen. To protect taxpayers' enthusiasm to pay taxes.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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