【作者】 何振华；

【导师】 陈敏；

【作者基本信息】 湖南大学 ， 会计学， 2009， 硕士

【摘要】 近年来,因政府管理而导致的行政负担的规模已经引起了各国政府的高度重视,各国政府正在尽力:提升竞争力、提高对复杂繁琐法规的遵从度、减轻企业和公民在遵从政府管理过程中所承担的成本。企业承担的诸多行政负担中,税收遵从成本是其中最大的一部分。企业为降低税收遵从成本需要税务机关为其提供纳税服务;税务机关为企业提供纳税服务有利于降低企业税收遵从成本,提高企业的税收遵从度。本文即以降低企业税收遵从成本为目标,针对我国纳税服务体系的现状与不足提出了改进的建议。本文分为五个部分,第一部分说明了论文选题背景及研究意义,对文献进行评述并提出研究方法和研究内容;第二部分介绍了税收遵从成本和纳税服务相关概念,并从理论上介绍了税收遵从与纳税服务之间的关系;第三部分说明了我国企业税收遵从成本和纳税服务的现状及问题,并分析了这些问题产生的原因;第四部分从企业寻求纳税服务、税务机关提供纳税服务两个方面说明了在信息化背景下必须围绕降低企业收遵从成本来改进纳税服务;第五部分从降低我国企业的税收遵从成本的角度,借鉴了国外一些纳税服务的经验,并提出了相关对策和建议。本文对企业税收遵从成本与纳税服务的关系进行了较为深入的分析,提出了企业降低税收遵从成本的需求是推动纳税服务产生、发展的根本动力,纳税服务的根本目的就是为了降低企业税收遵从成本,提高企业税收遵从度的观点。本文较多地参考了OECD国家最新的以降低企业税收遵从成本为目的的纳税服务措施,对改进我国的纳税服务体系具有一定的借鉴意义。更多还原

【Abstract】 In resent years, the scale of administrative burden caused by government management has drew great attention from all the governments, who are trying to elevate competitiveness, improve compliance with complex tax regulations, reduce the cost responded by enterprises and individuals from complying with the government management. Among all kinds of administrative burdens on enterprises, tax compliance costs are the largest part. In order to reduce its cost, enterprises need tax authorities to provide taxpayer services, which help reduce the tax compliance cost and improve the tax compliance of the enterprises. In this paper, suggestions to improve the taxpayer service system in China are proposed as to reduce the tax compliance cost of the enterprises.This paper is divided into five chapters. The first chapter explains the research background and significance of the present one, comments on the literature and lists the research methods and content. The second part introduces tax compliance cost and related concepts of taxpayer service, and the relationship between tax compliance cost and tax-paying service in the theoretical frame. The third chapter describes the status quo and problems of enterprises’tax compliance cost and the tax-paying service in China and analyzes the cause of those problems. The fourth part proves the necessity of improving taxpayer service by reducing enterprises’tax compliance cost from the two perspectives of enterprises seeking for taxpayer services and tax authorities offering it in the time of information technology. And the fifth chapter proposes some countermeasures and suggestions to reduce the tax compliance cost of enterprises in China by learning from the experience of foreign states in tax-paying service.This paper thoroughly analyzes the relationship between enterprises’tax compliance cost and the taxpayer service and holds that the need of enterprises to reduce their tax compliance cost in the driving force of the production and development of the tax-paying service, whose fundamental purpose is to reduce the tax compliance cost and increase tax compliance of the enterprises. This paper makes reference to the latest measures of tax-paying services in OECD countries in reducing the enterprises’tax compliance cost and has a certain significance in improving China’s taxpayer service system.更多还原