CAJ | 학술논문

名义税负与实际税负之间的巨大差距显示当前中国的税法遵从度较低，而提高税法遵从度的现实选择是提高纳税人的税务代理率。当前中国税务代理率低的根源是税务机关主导税务代理业的发展，税务代理机构拿纳税人的钱，却只为税务机关办事。这使纳税人更多地选择直接与税务机关博弈。因此，本文提出三条建议：第一，税务机关放松对税务代理业的管制，以实现税务代理机构立场的改变；第二，组建纳税人协会，以提高纳税人在税务代理制度决策中的地位；第三，加大对税务违法行为的处罚力度，扩大税务代理需求，提高税法遵从度。
명의세부여실제세부지간적거대차거현시당전중국적세법준종도교저，이제고세법준종도적현실선택시제고납세인적세무대리솔。당전중국세무대리솔저적근원시세무궤관주도세무대리업적발전，세무대리궤구나납세인적전，각지위세무궤관판사。저사납세인경다지선택직접여세무궤관박혁。인차，본문제출삼조건의：제일，세무궤관방송대세무대리업적관제，이실현세무대리궤구립장적개변；제이，조건납세인협회，이제고납세인재세무대리제도결책중적지위；제삼，가대대세무위법행위적처벌력도，확대세무대리수구，제고세법준종도。
The huge gap between nominal tax burden and actual tax burden shows that the China＇ s current tax compliance rate is low, and the realistic choice of raising the tax compliance rate is to increase the rate of the taxpayer＇ s tax agency. The cause of the low tax agency rate in China is that tax authorities control the development of tax agencies. This makes the tax agencies work for the tax authorities with taxpayers＇ money. Taxpayers choose the direct game with the tax authorities. Therefore, there are three recommendations： first, the tax authorities should deregulate the tax agencies to change the position of tax agencies; second, the Taxpayers Association should be established to improve taxpayers＇ positions in the tax agencies＇ decision- making system; third, in order to add the needs of tax agencies to increase the tax compliance rate, the tax authorities should improve the tax penalties.