降低我国企业税收遵从成本的对策研究

发布时间：2018-12-12 08:39

【摘要】：税收遵从成本是纳税人为履行纳税义务而付出的费用或代价。税收遵从成本的大小意味着纳税人在办理涉税事务方面所花费的货币成本、时间成本和心理成本等税外负担的大小。显然,税收遵从成本越高,给纳税人造成的税外负担就越重。从各国研究经验来看,过重的税收遵从成本会导致纳税人的税收不遵从,这样会给整个经济带来负面影响。由于税收遵从成本具有隐性的特点,所以被政府部门长期忽视。直到20世纪80年代之后,以英美为首的许多国家政府才真正开始这一领域的研究,并将其纳入税收改革的考虑范围。税收流失在我国也比较严重,税收遵从成本过高是其中最主要重要的原因。因此,对税收遵从成本问题的研究就显得十分重要。但是到目前为止,税收遵从成本的相关研究却很少,文献也不多。本文首先对税收遵从成本的相关概念进行了基本阐述,然后就国外的研究状况与成果进行介绍。接下来,就我国税收遵从成本问题的现状和原因进行分析,通过测算我国税收遵从成本并与国外对比,发现存在的问题。最后,本文在总结国外先进经验的基础上,再结合我国的实际情况,探索降低税收遵从成本的基本途径,以期提高税收遵从水平。
[Abstract]:The cost of tax compliance is the cost or price paid by a taxpayer to meet his tax obligations. The size of tax compliance cost means the amount of extra tax burden such as monetary cost, time cost and psychological cost spent by the taxpayer in handling tax-related affairs. Clearly, the higher the cost of tax compliance, the greater the tax burden on taxpayers. From the experience of various countries, excessive tax compliance costs will lead to taxpayers' tax non-compliance, which will have a negative impact on the economy as a whole. Because of the recessive characteristics of tax compliance cost, it has been neglected by government departments for a long time. It was not until the 1980s that many governments, led by Britain and the United States, began to study this area and brought it into the consideration of tax reform. The tax revenue loss is also serious in our country. The high cost of tax compliance is the most important reason. Therefore, it is very important to study the problem of tax compliance cost. But so far, the tax compliance cost related research is few, the literature is also not much. In this paper, the related concepts of tax compliance cost are introduced, and then the research status and results abroad are introduced. Then, the paper analyzes the current situation and causes of the tax compliance cost in China, and finds out the existing problems by calculating the tax compliance cost and comparing it with foreign countries. Finally, on the basis of summing up the advanced experience of foreign countries and combining the actual situation of our country, this paper explores the basic ways to reduce the cost of tax compliance in order to improve the level of tax compliance.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275.3

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