山东工商学院学报
山東工商學院學報
산동공상학원학보
Journal of Shandong Institute of Business and Technology
2009年
3期
76~80
,共null页
税收征管体系 税收监管 纳税人 税收成本 税收收益
稅收徵管體繫 稅收鑑管 納稅人 稅收成本 稅收收益
세수정관체계 세수감관 납세인 세수성본 세수수익
tax collection and management system; tax regulation; taxpayers ; tax costs; tax receipts
在分析利益相关者税收行为长期偏好的基础上,建立了税收征纳利益相关者的博弈模型,提出了建立由税收征纳利益关系者共同承担监管成本和分享监管收益的机制,促进纳税人内部控制制度的完善和培育与内部利益相关者的合作,加强对会计行业的监管,完善会计行业的监管框架和审计咨询相分离的从业原则,协调利益相关者集体理性与个体理性之间的矛盾,建立和谐税收征纳体制。
在分析利益相關者稅收行為長期偏好的基礎上,建立瞭稅收徵納利益相關者的博弈模型,提齣瞭建立由稅收徵納利益關繫者共同承擔鑑管成本和分享鑑管收益的機製,促進納稅人內部控製製度的完善和培育與內部利益相關者的閤作,加彊對會計行業的鑑管,完善會計行業的鑑管框架和審計咨詢相分離的從業原則,協調利益相關者集體理性與箇體理性之間的矛盾,建立和諧稅收徵納體製。
재분석이익상관자세수행위장기편호적기출상,건립료세수정납이익상관자적박혁모형,제출료건립유세수정납이익관계자공동승담감관성본화분향감관수익적궤제,촉진납세인내부공제제도적완선화배육여내부이익상관자적합작,가강대회계행업적감관,완선회계행업적감관광가화심계자순상분리적종업원칙,협조이익상관자집체이성여개체이성지간적모순,건립화해세수정납체제。
Based on the analysis of long-term tax preference behavior of the Stakeholders, established game model of the tax collection and payment mechanism of regulatory costs and the regulato of the stakeholders, proposed the establishment of the ry benefits shared by the stakeholders, to promote the improvement of internal control system of taxpayers and cultivate the relationship with internal stake-holders, to strengthen the supervision of the accounting profession, and improve the practice principle of the separation of the regulatory framework for the accounting profession from audit advisory, to coordinate the conflicts between collective rationality and individual rationality of the stakeholders, and set up a harmonious system of tax collection and payment.
