本文選題：納稅遵從 + 稅收制度��； 參考：《山東財經(jīng)大學(xué)》2013年碩士論文

【摘要】：自從稅收出現(xiàn)以來，納稅不遵從的現(xiàn)象也應(yīng)運(yùn)而生，就像是某些學(xué)者所說的，“有三件事情在人的一生中是確定的：稅收、死亡以及人類為逃避死亡、稅收而努力做出的事情”。因此，，納稅不遵從的現(xiàn)象在世界各個國家都是普遍存在的。西方國家由于制定了較為完備的稅收法律，懲罰措施也較為嚴(yán)厲，所以，納稅不遵從現(xiàn)象較我國有很大的改善。而我國由于稅收征管法還有待進(jìn)一步發(fā)展，所以納稅不遵從現(xiàn)象尤為突出。 稅收流失現(xiàn)象在各個國家表現(xiàn)都很突出，納稅遵從在解決稅收流失方面具有十分重要的意義。世界各個國家都對稅收遵從現(xiàn)象給與了高度的重視，國家稅收征納關(guān)系和諧是由許多方面相互作用引起的，納稅遵從在里面起了相當(dāng)重要的作用，而且由于納稅不遵從引起的稅負(fù)不公平現(xiàn)象也引起了廣泛的關(guān)注。因此，納稅遵從現(xiàn)象對于提高稅收征管質(zhì)量和效率有著重要的意義。 同時，我國的個人所得稅是實行的分類分項所得稅制，而國外發(fā)達(dá)國家（例如美國）的個人所得稅實行的是綜合所得稅制。所以，在稅制的設(shè)計結(jié)構(gòu)上存在很大的差異，我們應(yīng)該結(jié)合我國的實際國情，通過對我國個人所得稅稅制的研究，以及影響納稅遵從的因素入手，對個人所得稅納稅遵從進(jìn)行分析。 本文共分為六大部分： 第一部分是文章的第一章。該部分首先介紹了本文的研究意義和背景，接著回顧了國內(nèi)外相關(guān)研究文獻(xiàn)，然后闡明了文章的研究思路和方法。之后指出文章可能的創(chuàng)新點(diǎn)及存在的不足之處。 第二部分是文章的第二章。首先對相關(guān)概念進(jìn)行了界定，然后闡述了納稅遵從理論的理論基礎(chǔ)，主要包括預(yù)期效用理論、前景理論、新公共管理理論、博弈理論等。通過對這些理論的分析，可以看出提高我國的納稅遵從是可行的。 第三部分是文章的第三章，是本研究的實證分析部分。第三章首先是對博弈論的基本理論進(jìn)行了簡要的介紹，通過對基本理論的介紹引出本文所要介紹的納稅人和稅務(wù)機(jī)關(guān)的博弈問題，進(jìn)而通過建立納稅人之間的博弈模型，以及稅務(wù)機(jī)關(guān)之間的博弈模型，為后面的理論分析提供了實證分析。 第四部分主要是文章的第四章，這一部分主要是講述的我國的個人所得稅納稅遵從的現(xiàn)狀以及所出現(xiàn)的問題，同時，在本章中，做了一個小的問卷調(diào)查，對濟(jì)南市幾個事業(yè)單位和個體工商戶進(jìn)行了對個人所得稅納稅遵從方面的問卷調(diào)查。 第五部分是文章的第五章，這一部分主要是借鑒國外納稅遵從的經(jīng)驗，通過借鑒國外的經(jīng)驗總結(jié)我國提高納稅遵從的方法和經(jīng)驗。這一部分主要是借鑒了荷蘭、美國、澳大利亞和日本的經(jīng)驗，通過分析這三個國家的經(jīng)驗，得出我國在提高納稅遵從的時候應(yīng)該著重從完善納稅信用體系、提高納稅人的納稅意識以及完善社會中介咨詢機(jī)構(gòu)，從而為我國提高納稅遵從問題提供了借鑒。 第六部分是文章的第六章。這一部分通過前面的實證分析以及國外的經(jīng)驗借鑒，得出了提高我國納稅遵從的政策建議。主要從完善我國的稅收制度、提高我國的稅收征管水平、提高公民的納稅意識、優(yōu)化我國的納稅環(huán)境以及發(fā)展社會中介咨詢機(jī)構(gòu)的力量等五個方面提出切實可行的建議。
[Abstract]:Since tax revenue has emerged, the phenomenon of tax noncompliance has come into being, as some scholars have said, "there are three things that are determined in human life: taxes, death, and human endeavor to avoid death and tax." Due to the formulation of a relatively complete tax law and the stricter punishment measures, the phenomenon of tax non compliance is greatly improved, and the tax collection and management law still needs to be further developed in China, so the phenomenon of tax non compliance is particularly prominent.
The phenomenon of tax loss is very prominent in all countries. Tax compliance is of great significance in solving the tax loss. All countries of the world have paid great attention to the phenomenon of tax compliance. The harmony of national tax collection and payment is caused by the interaction of many aspects, and tax compliance has played a very important role in it. The phenomenon of tax unfairness caused by tax non compliance has also aroused widespread concern. Therefore, the phenomenon of tax compliance is of great significance to improving the quality and efficiency of tax collection and management.
At the same time, the individual income tax in our country is a classified income tax system, and the individual income tax of the developed countries (such as the United States) is a comprehensive income tax system. Therefore, there is a great difference in the design structure of the tax system. We should study the individual income tax system of our country through the study of our country's actual conditions and the study of the individual income tax system in our country. And the factors that affect tax compliance, the tax compliance of personal income tax is analyzed.
This article is divided into six parts.
The first part is the first chapter of the article. This part first introduces the significance and background of the study, then reviews the relevant literature at home and abroad, then clarifies the research ideas and methods of the article, and then points out the possible innovations and shortcomings of the article.
The second part is the second chapter of the article. First, it defines the related concepts, and then expounds the theoretical basis of the theory of tax compliance, including the expected utility theory, the prospect theory, the new public management theory, the game theory and so on. Through the analysis of these theories, it can be seen that it is feasible to improve the tax compliance of our country.
The third part is the third chapter of the article, which is an empirical analysis part of this study. The third chapter is a brief introduction to the basic theory of the game theory. By introducing the basic theory, the game problem between the taxpayers and the tax authorities is introduced, and then the game model between the taxpayers and the tax machine are established. The game model between Guan provides an empirical analysis for the following theoretical analysis.
The fourth part is mainly the fourth chapter of the article. This part is mainly about the status and problems of personal income tax compliance in China. At the same time, in this chapter, a small questionnaire survey has been made in this chapter, and a questionnaire survey on the individual income tax compliance of several institutions and individual industrial and commercial households in Ji'nan has been carried out.
The fifth part is the fifth chapter of the article. This part mainly refers to the experience of foreign tax compliance, and summarizes the methods and experiences of improving the tax compliance of our country by drawing lessons from foreign experience. This part mainly refers to the experience of Holland, the United States, Australia and Japan, through the analysis of the experience of the three countries, and concludes that China is improving. When paying tax compliance, we should focus on improving the tax credit system, improving the taxpayer's tax consciousness and perfecting the social intermediary advisory body, so as to provide reference for our country to improve the problem of tax compliance.
The sixth part is the sixth chapter of the article. Through the previous empirical analysis and the experience of foreign countries, this part draws the policy suggestions to improve our tax compliance, mainly from the improvement of our tax system, the improvement of our tax collection and management level, the improvement of citizens' tax awareness, the optimization of our tax environment and the development of the society. Put forward practical suggestions in five aspects, such as the strength of advisory bodies.

【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42

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