本文選題：滯納金　切入點(diǎn)：稅收利息　出處：《稅務(wù)研究》2017年04期 　論文類(lèi)型：期刊論文

【摘要】：2015年的發(fā)布的《稅收征管法修訂草案(征求意見(jiàn)稿)》提出稅收利息的概念,將現(xiàn)行稅收滯納金分拆為稅收利息和滯納金兩部分。本文從學(xué)理、法理和實(shí)踐維度對(duì)稅收利息制度進(jìn)行肯定性分析,并對(duì)稅收利息制度細(xì)化設(shè)計(jì)的加計(jì)時(shí)間、中止和利率等若干問(wèn)題,以稅務(wù)稽查為切入點(diǎn)進(jìn)行實(shí)證分析,進(jìn)而提出若干建議,以期稅收利息制度設(shè)計(jì)更科學(xué)、易操作,實(shí)際負(fù)擔(dān)有區(qū)別、更合理,促進(jìn)納稅遵從更直接、可持續(xù)。
[Abstract]:In 2015, the revised draft of tax Collection and Administration Law (draft of soliciting opinions) put forward the concept of tax interest, and divided the current tax overdue fee into two parts: tax interest and late fee. The legal and practical dimensions of the tax interest system for affirmative analysis, and tax interest system detailed design of the additional time, suspension and interest rate and other issues, with tax audit as the breakthrough point of empirical analysis, and then put forward a number of suggestions. It is expected that the tax interest system is more scientific, easy to operate, and the actual burden is different, more reasonable, and to promote tax compliance more direct and sustainable.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)財(cái)政稅務(wù)學(xué)院;浙江省紹興市國(guó)家稅務(wù)局;浙江省建德市國(guó)家稅務(wù)局;
【分類(lèi)號(hào)】：D922.22;F812.42
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本文編號(hào)：1602673