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偷税和抗税是影响我国税收收入和征管工作的一个突出问题,是目前税收工作亟待解决的大事。探讨偷抗税者有那些心理特征,对于制订反偷抗税决策,无疑具有一定的帮助。一、个性特征偷抗税的个性特征包括兴趣、需要、信念、人生观等。兴趣、需要产生动机。因满足私欲、贪图物质享受产生的偷抗税是最主要的偷抗税动机成分。偷抗税的直接目的都十分明确,就是为了得到物质财富。他们认为,税款就是他们自己口袋里的货币,交多一元税出去,自己兜里就少了一元。为了满足自己消费或积累的兴趣和需要,就从偷抗税下手。一句话,金钱
Tax evasion and tax resisting are a prominent issue that affect China’s tax revenue and collection and administration work, and are major issues to be solved urgently for the current tax work. Discussing the psychological characteristics of tax-stolen taxpayers will undoubtedly help to formulate anti-theft tax decisions. First, the personality traits Steal personal characteristics of tax, including interest, needs, beliefs, outlook on life and so on. Interest, need motivation. Due to satisfy the desires, the desire to steal the material enjoyment of the tax is the most important steal the tax incentives. The direct purpose of stealing and tax resisting is very clear, in order to obtain material wealth. They think that the tax is the money in their own pocket, pay a dollar tax out, their own pocket less a dollar. In order to meet their own consumer or accumulated interest and needs, we start from stealing the tax. A word, money