泰州地税纳税遵从：问题、成因及对策

发布时间：2018-05-11 15:16

本文选题：纳税遵从 + 纳税人需求　；参考：《扬州大学》2017年硕士论文

【摘要】：近年来,纳税遵从逐步成为衡量现代税收征管绩效的重要标准之一,提升纳税人纳税遵从度成为我国税收专家和税务工作者的主要研究内容和工作方向。当前,地税部门的征管工作面临新形势、新机遇和新挑战:“营改增”改革全面完成,地方税制改革逐步走向深入,税务工作面临地税职能调整和征管范围变化的新形势;中央全面深化改革领导小组第十七次会议审议通过的《深化国地税征管体制改革方案》提出了“发挥国税、地税各自优势,推动服务深度融合”的要求,税收工作面临全面深化国地税合作的新机遇;国家税务总局近期下发了《“互联网+税务”行动计划》,税收工作面临融合“互联网+”的新挑战。多年来的实践证明,税务工作只有始终坚持“始于纳税人需求、基于纳税人满意、终于纳税人遵从”,这一基本原则,才能适应新形势、引领新常态,把握新机遇、实现新作为,战胜新挑战、取得新突破。本文首先介绍纳税遵从研究的背景和意义,分析国内外已有的研究成果,阐述研究思路和方法,总结创新之处和不足之处。接着从纳税遵从的定义入手对纳税遵从和纳税不遵从做了概念上的鉴定和分类,分析了纳税不遵从的方式,介绍了影响纳税遵从的各方面因素。再结合问卷调查的结果以及数据的整理来分析泰州市地税局纳税遵从的现状、通过问卷调查的结果和案例分析来研究泰州市地税局纳税遵从的问题和原因。最后是参考国内外现有的理论基础,结合泰州地税的征管模式和机构设置,提出促进纳税遵从的相关建议。有别于其他研究单独采用调查问卷的方式,本次研究同时加入了案例分析的方法,以更好的分析纳税遵从的问题和原因。与其他调查问卷只进行封闭式答题模式不同的是,本次调查采取了评分式设计,增加纳税人需求调查,为找到提高纳税遵从度的对策提供了切实有效的帮助。
[Abstract]:In recent years, tax compliance has gradually become one of the important standards to measure the performance of modern tax collection and management. At present, the collection and management work of local tax departments is faced with new situation, new opportunities and new challenges: the reform of "business reform and increase" is completed in an all-round way, the reform of local tax system is gradually deepening, and the tax work is faced with the new situation of the adjustment of local tax function and the change of the scope of collection and management; The "Plan for deepening the Reform of the State Land tax Collection and Administration system", which was deliberated and adopted at the 17th meeting of the Central leading Group for All-round deepening Reform, put forward the requirement of "giving full play to the respective advantages of state tax and local tax, and promoting the deep integration of services," The tax work is facing a new opportunity to deepen the cooperation of local tax in an all-round way, and the State Administration of Taxation has recently issued the "Internet Taxation" Action Plan, and the tax work is facing a new challenge of integrating the "Internet". Practice over the years has proved that only by adhering to the basic principle of "starting with taxpayers' needs, based on taxpayers' satisfaction and finally complying with them" can the tax work adapt to the new situation, lead the new normal, and seize new opportunities. Achieve new achievements, overcome new challenges, and make new breakthroughs. This paper first introduces the background and significance of tax compliance research, analyzes the existing research results at home and abroad, expounds the research ideas and methods, summarizes the innovation and shortcomings. Then, the definition of tax compliance is introduced, and the concept of tax compliance and tax non-compliance is classified. The ways of tax non-compliance are analyzed, and the factors affecting tax compliance are introduced. Combined with the results of the questionnaire survey and data collation to analyze the current situation of tax compliance in Taizhou Local tax Bureau, through the results of the questionnaire survey and case analysis to study the tax compliance problems and reasons of Taizhou Local Taxation Bureau. Finally, referring to the existing theoretical basis at home and abroad, combined with Taizhou land tax collection and management model and institutional settings, the paper puts forward some suggestions to promote tax compliance. Different from other studies using questionnaire alone, this study also adds a case study method to better analyze the problems and reasons of tax compliance. Different from other questionnaires only closed answer model, this survey adopts the rating design, increases the taxpayer demand survey, has provided the practical and effective help for finding the countermeasure to improve the tax compliance degree.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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