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近年来,由于国家不断强化对个体工商户税收的征收管理,虽然偷抗税现象有所减少,但目前这种现象还仍然严重存在,个别地方甚至还有逐步上升的趋势。追其原因是多方面的,但造成偷抗税行为并屡禁不止,首先直接取决于纳税人的心理动机。因此,认真研究分析个体工商户纳税人偷抗税心理,对于寻求有效对策具有重要意义。一、个体工商户偷抗税心理分析人的心理动机必然导致自觉的行为。个体工
In recent years, as the state continuously strengthens the collection and administration of taxation on individual industrial and commercial households, the phenomenon of stealing and tax evasion has been reduced. However, this phenomenon is still serious and there are even some places where there is even a gradual upward trend. There are many reasons for pursuing it. However, it is because of the taxpayer’s psychological motivation that the tax-stealing and tax-resisting activities have been repeatedly banned. Therefore, it is very important for us to study and analyze the stealing and tax-resisting psychology of individual business taxpayers effectively. First, the individual business tax stolen psychological analysis of people’s psychological motivation will inevitably lead to conscious behavior. Individual workers