發(fā)布時(shí)間：2018-12-12 08:39

【摘要】：稅收遵從成本是納稅人為履行納稅義務(wù)而付出的費(fèi)用或代價(jià)。稅收遵從成本的大小意味著納稅人在辦理涉稅事務(wù)方面所花費(fèi)的貨幣成本、時(shí)間成本和心理成本等稅外負(fù)擔(dān)的大小。顯然,稅收遵從成本越高,給納稅人造成的稅外負(fù)擔(dān)就越重。從各國(guó)研究經(jīng)驗(yàn)來(lái)看,過(guò)重的稅收遵從成本會(huì)導(dǎo)致納稅人的稅收不遵從,這樣會(huì)給整個(gè)經(jīng)濟(jì)帶來(lái)負(fù)面影響。由于稅收遵從成本具有隱性的特點(diǎn),所以被政府部門(mén)長(zhǎng)期忽視。直到20世紀(jì)80年代之后,以英美為首的許多國(guó)家政府才真正開(kāi)始這一領(lǐng)域的研究,并將其納入稅收改革的考慮范圍。稅收流失在我國(guó)也比較嚴(yán)重,稅收遵從成本過(guò)高是其中最主要重要的原因。因此,對(duì)稅收遵從成本問(wèn)題的研究就顯得十分重要。但是到目前為止,稅收遵從成本的相關(guān)研究卻很少,文獻(xiàn)也不多。 本文首先對(duì)稅收遵從成本的相關(guān)概念進(jìn)行了基本闡述,然后就國(guó)外的研究狀況與成果進(jìn)行介紹。接下來(lái),就我國(guó)稅收遵從成本問(wèn)題的現(xiàn)狀和原因進(jìn)行分析,通過(guò)測(cè)算我國(guó)稅收遵從成本并與國(guó)外對(duì)比,發(fā)現(xiàn)存在的問(wèn)題。最后,本文在總結(jié)國(guó)外先進(jìn)經(jīng)驗(yàn)的基礎(chǔ)上,再結(jié)合我國(guó)的實(shí)際情況,探索降低稅收遵從成本的基本途徑,以期提高稅收遵從水平。
[Abstract]:The cost of tax compliance is the cost or price paid by a taxpayer to meet his tax obligations. The size of tax compliance cost means the amount of extra tax burden such as monetary cost, time cost and psychological cost spent by the taxpayer in handling tax-related affairs. Clearly, the higher the cost of tax compliance, the greater the tax burden on taxpayers. From the experience of various countries, excessive tax compliance costs will lead to taxpayers' tax non-compliance, which will have a negative impact on the economy as a whole. Because of the recessive characteristics of tax compliance cost, it has been neglected by government departments for a long time. It was not until the 1980s that many governments, led by Britain and the United States, began to study this area and brought it into the consideration of tax reform. The tax revenue loss is also serious in our country. The high cost of tax compliance is the most important reason. Therefore, it is very important to study the problem of tax compliance cost. But so far, the tax compliance cost related research is few, the literature is also not much. In this paper, the related concepts of tax compliance cost are introduced, and then the research status and results abroad are introduced. Then, the paper analyzes the current situation and causes of the tax compliance cost in China, and finds out the existing problems by calculating the tax compliance cost and comparing it with foreign countries. Finally, on the basis of summing up the advanced experience of foreign countries and combining the actual situation of our country, this paper explores the basic ways to reduce the cost of tax compliance in order to improve the level of tax compliance.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;F275.3

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