摘要
通过对我国目前诚信纳税现状的分析,揭示了我国存在的诚信纳税问题及成因。从建立诚信纳税体系、深化税收体制改革、完善税收法律制度、加强诚信奖惩制度、树立纳税筹划意识、创造良好税收环境、提高税收征管能力等方面提出了提高我国诚信纳税意识的政策建议。
Tax paying with sincerity, as an important part of building a harmonious society is a taxpayer shall have the responsibility.But at present, the tax paying with sincerity condition is not satisfied, there are a large quantity of illegal activities existing in our life, such as, tax evasion, tax resistance, the cheat of export tax refund, and the behavior against sincerity has disturbed normal economic order, affected the /＇unction of revenue and macro-regulation to exert, and mostly given pernicious to our country and society. This paper firstly expounds the basic concept of tax paying with sincerity, to analysis the necessity of tax paying with sincerity in the modern economic society. Through discussing the current situation about the tax paying with sincerity, this paper reveals the existing problems of tax paying with sincerity in our country.it is concluded that four aspects to improve the tax paying with sincerity system in our country. There are strengthening the integrity of rewards and penalties, establishing tax planning awareness, creating a favorable tax environment, improving tax collection and management capacity.
作者
金哲
董思辰
Jin Zhe Dong Sichen
出处
《理论界》
2016年第9期65-69,共5页
Theory Horizon
关键词
诚信纳税
问题研究
思想观念
制度机制
taxpaying with sincerity
tax environment
reward system
taxpaying system
