摘要
当前世界各国对税收遵从理论研究的重视程度不断提高,很多领域甚至将税收遵从理论作为战略思想,但中国对此研究起步较晚,针对海关纳税人的研究更是鲜有成果。课题组以海关属地纳税人管理为研究对象,分别从被动性遵从、主动性遵从、懒惰性遵从3个纳税人视角切入,对12个方面的41个具体问题开展税收遵从分析并提出引导对策,进而汇总形成以“人”为本、以“企”为主、双“管”齐下、因时“制”宜的四条税收遵从实现路径,以期抛砖引玉,为税收遵从理论实践应用及海关全面深化改革提供思路。
At present,the tax compliance theory is receiving more and more attention all over the world.In many fields,it is even regarded as a strategic concept.However,the study in this field started relatively late in China and few achievements have been made in the study of customs taxpayers.Through investigating the procedure of localized tax payment,we analyze 12 aspects of 41 specific problems of tax compliance from the perspectives of passive compliance,voluntary compliance and inactive compliance,and propose countermeasures based on the principles of"people-oriented","enterprise-based","two-pronged"and"acting-at-right-time"compliance approach.This paper hopes to provide references for the application of tax compliance theory and the all-round customs reform at further level.
作者
杭州海关关税处课题组
王诗东
叶津
Research Group of Customs Duty Division,Hangzhou Customs
出处
《海关与经贸研究》
2020年第2期100-109,共10页
Journal of Customs and Trade
关键词
税收遵从
属地管理
通关改革
Tax Compliance
Customs Control
Localized Tax Payment
Clearance Reform
