重庆大学学报：社会科学版
重慶大學學報：社會科學版
중경대학학보：사회과학판
Journal of Chongqing University(Social Sciences Edition)
2014年
2期
39~45
,共null页
税收征管效率 纳税成本 征税成本 衡量指标
稅收徵管效率 納稅成本 徵稅成本 衡量指標
세수정관효솔 납세성본 정세성본 형량지표
tax collection efficiency; collecting cost; rate paying cost; measurement index of tax collection.
税收征管的目标是保障税款及时足额收缴，税收征管效率作为衡量税收征管效果的指标，其内在涵义一直存在争议。错误理解税收征管效率会影响税收征管实际工作的执行。文章从理解税收征管效率涵义出发，总结评价国内外相关文献，廓清税收征管效率内涵的同时，梳理税收征管效率的衡量指标及影响因素，希冀为社会管理者的立法执法提供建设性意见。
稅收徵管的目標是保障稅款及時足額收繳，稅收徵管效率作為衡量稅收徵管效果的指標，其內在涵義一直存在爭議。錯誤理解稅收徵管效率會影響稅收徵管實際工作的執行。文章從理解稅收徵管效率涵義齣髮，總結評價國內外相關文獻，廓清稅收徵管效率內涵的同時，梳理稅收徵管效率的衡量指標及影響因素，希冀為社會管理者的立法執法提供建設性意見。
세수정관적목표시보장세관급시족액수격，세수정관효솔작위형량세수정관효과적지표，기내재함의일직존재쟁의。착오리해세수정관효솔회영향세수정관실제공작적집행。문장종리해세수정관효솔함의출발，총결평개국내외상관문헌，곽청세수정관효솔내함적동시，소리세수정관효솔적형량지표급영향인소，희기위사회관리자적입법집법제공건설성의견。
Tax collection efficiency as a measure of the tax collection, the goal of which is to protect the tax collection full and timely collection, and its intrinsic meaning has been controversial. Misunderstanding the effi- ciency of tax collection will affect the actual work performance. Understanding the meaning of efficiency of tax col- lection, the authors summarize the relevant literature, discriminate the measure of the efficiency of tax collection and influencing factors, and hope to provide constructive advice for the enforcement.
