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“有奖举报”和“发票抽奖”是税收环境综合治理治税方略在市场经济条件下的一个具体实现形式,是治税协税形式不断适应市场经济发展变化的一个制度创新,本文将其统称为“悬赏协税”或“有偿协税”,文章运用新制度经济学、法律社会学的基本观点和方法对其客观必要性、合理性及其演化动力和发展前景进行了理论分析,并将观察视角扩展到我国协税护税制度建设和税收环境综合治理的总体进程,进行综合分析,对存在的问题和隐患进行了剖析,最后提出了协税激励内容多元化和激励形式规范化的政策思路。
“Prize Report” and “Invoice Lottery” is a concrete realization form under the condition of market economy under the condition of market economy, and it is a system innovation that the tax administration tax form constantly adapts to the development and changes of the market economy. In this paper, In order to “reward the tax” or “pay the tax unpaid,” the article makes a theoretical analysis of its objective necessity, rationality and its evolutionary motivation and development prospects by using the new institutional economics and the basic ideas and methods of legal sociology. The observation perspective extends to the general process of the construction of the system of tax collection and taxation in our country and the comprehensive management of the taxation environment, and makes a comprehensive analysis of the existing problems and hidden dangers. At last, it proposes the policy ideas of diversification of tax-based incentive and the standardization of incentive forms .