行政与法
行政與法
행정여법
PUBLIC ADMINISTRATION & LAW
2011年
10期
45-48
,共4页
降低税收成本%纳税服务%税收遵从成本
降低稅收成本%納稅服務%稅收遵從成本
강저세수성본%납세복무%세수준종성본
Reduce the cost of the tax%tax service%tax compliance cost
纳税人需要尽可能低的税收遵从成本,而税务机关希望纳税人最大限度地遵从税法,征纳双方在税收征管的博弈有个理性选择的契合点——降低税收遵从成本。因此,研究纳税人税收遵从成本与纳税服务的相关性,探索降低企业税收遵从成本来推进纳税服务工作,通过改进纳税服务措施来降低纳税人的税收遵从成本,形成二者间的良性循环,对我国企业、税务机关和国家经济健康的发展都具有重要的意义。
納稅人需要儘可能低的稅收遵從成本,而稅務機關希望納稅人最大限度地遵從稅法,徵納雙方在稅收徵管的博弈有箇理性選擇的契閤點——降低稅收遵從成本。因此,研究納稅人稅收遵從成本與納稅服務的相關性,探索降低企業稅收遵從成本來推進納稅服務工作,通過改進納稅服務措施來降低納稅人的稅收遵從成本,形成二者間的良性循環,對我國企業、稅務機關和國傢經濟健康的髮展都具有重要的意義。
납세인수요진가능저적세수준종성본,이세무궤관희망납세인최대한도지준종세법,정납쌍방재세수정관적박혁유개이성선택적계합점——강저세수준종성본。인차,연구납세인세수준종성본여납세복무적상관성,탐색강저기업세수준종성본래추진납세복무공작,통과개진납세복무조시래강저납세인적세수준종성본,형성이자간적량성순배,대아국기업、세무궤관화국가경제건강적발전도구유중요적의의。
Taxpayers need to tax compliance costs as low as possible,and the tax authorities want to maximize taxpayer compliance with tax laws,tax collection levied for both sides in the game has a rational choice of meeting point-to reduce tax compliance costs.Thus,tax compliance costs of taxpayers and tax related services,explore reduce tax compliance costs to promote tax services,tax services through improved measures to reduce the taxpayer＇s tax compliance costs and create a virtuous cycle between the two,the China＇s enterprises,the tax authorities,and even the development of the country＇s economic health has an important significance.
