自然人纳税信用体系构建问题研究

发布时间：2018-07-29 06:57

【摘要】：税收是国家财政收入的主要来源,是政府公共管理和公共服务职能正常履行的重要保障,依法纳税是每个纳税主体应尽的职责和义务,也是享受公共产品、公共服务的前提。一直以来,倡导依法诚信纳税、构建纳税信用体系、提高税收征管水平是我国社会普遍关注的话题。随着经济发展和税收征管水平的不断提升,纳税主体的不诚信纳税现象得到一定的控制,但仍然存在纳税主体偷税、漏税、逃税、骗税等问题,尤其是个人财富快速积累下的自然人不诚信纳税问题尤为突出。一方面信息技术的快速发展给自然人避税、逃税等提供了更多的手段和渠道,另一方面,税务部门对自然人税收征管投入不够进一步滋生了纳税人不诚信纳税的侥幸心理,自然人不诚信纳税行为成为税收征管中的难题,也日益成为社会关注的重要问题,纳税人的不诚信纳税行为不仅造成国家财政收入的流失,也损害了社会的整体诚信体系。本文以自然人纳税信用为研究主题,从自然人纳税信用的现状入手,深入剖析自然人纳税信用问题产生的原因,同时系统梳理国外关于自然人纳税信用体系建设相关的经验和举措,为本文提供重要参考,最后结合我国自然人纳税信用的实际,提出构建我国自然人纳税信用体系的建议,包括自然人纳税信用体系建设的基础配套和路径、核心机制和关键举措。以期为自然人纳税信用问题的探索和深化研究提供一定的参考,同时为我国自然人纳税信用建设、税制改革、税收征管优化的实践提供一定的借鉴和启发。
[Abstract]:Tax is the main source of the national financial revenue, the important guarantee for the normal performance of public administration and public service. It is the duty and duty of each tax subject to pay taxes according to law. It is also the prerequisite for the enjoyment of public goods and public service. Level is a topic of common concern in China's society. With the development of economy and the increasing level of tax collection and management, the dishonest tax payment of tax subject has been controlled, but there are still problems of tax evasion, tax evasion, tax evasion and tax fraud, especially the problem of dishonest tax payment under the rapid accumulation of personal wealth. On the one hand, the rapid development of information technology provides more means and channels for natural people to avoid tax and tax evasion. On the other hand, the tax department's lack of investment in tax collection and management of natural people is not enough to give rise to the fluke psychology of taxpayers' dishonest tax payment. The important issue of social concern is that the taxpayers' dishonest tax behavior not only causes the loss of the state's fiscal revenue, but also damages the whole social integrity system. This article takes the natural person's tax credit as the research topic, starting with the status of the natural person's tax credit, and deeply analyzes the causes of the natural person's tax credit problem, at the same time, the system comb is combed. The relevant experience and measures concerning the construction of the natural person's tax credit system in foreign countries provide important reference for this article. Finally, it puts forward some suggestions on constructing our country's natural person tax credit system, including the basic supporting and path, the core mechanism and the key measures of the construction of the natural person's tax credit system. In order to provide some reference for the exploration and deepening of the research on the problem of natural person's tax credit, it provides some reference and inspiration for the construction of natural people's tax credit, the reform of tax system and the optimization of tax collection and management.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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