关于税收利息制度若干问题的探讨

发布时间：2018-03-12 18:02

  本文选题：滞纳金　切入点：税收利息　出处：《税务研究》2017年04期 　论文类型：期刊论文

【摘要】：2015年的发布的《税收征管法修订草案(征求意见稿)》提出税收利息的概念,将现行税收滞纳金分拆为税收利息和滞纳金两部分。本文从学理、法理和实践维度对税收利息制度进行肯定性分析,并对税收利息制度细化设计的加计时间、中止和利率等若干问题,以税务稽查为切入点进行实证分析,进而提出若干建议,以期税收利息制度设计更科学、易操作,实际负担有区别、更合理,促进纳税遵从更直接、可持续。
[Abstract]:In 2015, the revised draft of tax Collection and Administration Law (draft of soliciting opinions) put forward the concept of tax interest, and divided the current tax overdue fee into two parts: tax interest and late fee. The legal and practical dimensions of the tax interest system for affirmative analysis, and tax interest system detailed design of the additional time, suspension and interest rate and other issues, with tax audit as the breakthrough point of empirical analysis, and then put forward a number of suggestions. It is expected that the tax interest system is more scientific, easy to operate, and the actual burden is different, more reasonable, and to promote tax compliance more direct and sustainable.
【作者单位】： 中南财经政法大学财政税务学院;浙江省绍兴市国家税务局;浙江省建德市国家税务局;
【分类号】：D922.22;F812.42
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本文编号：1602673