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税收是国家财政收入的主要来源,是国家对经济进行宏观调控的重要工具;此外,税收还是实行公平与效率, 保证整个社会经济稳定发展的一种有效手段。税收是国家为实现社会经济目标,按预定的标准方式进行的非惩罚性、强制性的从私人部门向公有部门的资源转移。从纳税人的角度出发这意味着税收是纳税人利益的牺牲,纳税人从心理上就有一股将其纳税义务最小化的强烈愿望,因此纳税人不可避免地存在着对抗和逃避的倾向。逃税就像是一股浊流,侵蚀着国家财政的健康运行,影响了国家宏观调控,严重地损害了税收管理,并往往导致一国的税制在其运行中偏离税收立法时所确立的目标,从而降低税制运行效率。制止逃税是提高我国税收征管效率的关键。影响逃税的因素主要有查获概率、处罚程度(罚款)、税率、心理成本和遵从成本等。因此,我们可以从影响逃税的因素出发,在借鉴国外有益治税经验的基础上,制定符合我国国情的治理逃税的有效措施。
Taxation is the main source of state revenue and an important tool for the state to carry out macro-control over the economy. In addition, taxation is an effective measure to ensure fairness and efficiency so as to ensure the steady development of the entire economy. Taxes are non-punitive and compulsory transfers of resources from the private sector to the public sector in order to achieve socio-economic goals and in accordance with predetermined standards. From taxpayers ’point of view, this means that tax revenue is the sacrifice of taxpayers’ interests. Taxpayers psychologically have a strong desire to minimize their tax liability. Therefore, taxpayers inevitably have a tendency of confrontation and evasion. Tax evasion is like a muddy stream, which erodes the healthy operation of state finances and affects the state’s macro-control. It has seriously damaged tax administration and often led to the goal set by a country’s tax system when it deviated from tax legislation in its operation. Thus reducing the operating efficiency of the tax system. To stop tax evasion is the key to improving the efficiency of tax collection in our country. The main factors affecting the tax evasion probability of seized, the degree of punishment (fines), tax rates, psychological costs and compliance costs. Therefore, starting from the factors that affect tax evasion, we can formulate effective measures for tax evasion in line with China’s national conditions on the basis of drawing on the experience gained from other countries.