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该文借用斯哥摩尔德斯、范拉伊和刘易斯的经济心理学分析框架,对上海市企业的主观税收遵从度进行了测算,其结果表明:上海市企业总体的主观税收遵从度比较高;从企业规模来看,中、小企业的主观税收遵从度比较高,大企业的主观税收遵从度比较低;从企业性质来看,股份制企业与外资企业的主观税收遵从度基本一样,而国有企业与私营企业之间的差异较大,国有企业的主观税收遵从度最低,私营企业的主观税收遵从度最高;从行业来看,企业主观税收遵从度的差别并不明显.“,”Using certain economic psychological analytical frameworks,this paper pre-liminarily calculates the subjective tax compliance of enterprises in Shanghai city by the method of investigation and in-depth interview.The conclusions include:the overall subjective tax com-pliance of enterprises in Shanghai is quite high;As for different size of enterprises,medium-and-small-sized enterprises have higher subjective tax compliance than large-scale enterprises;As for different nature of enterprises,joint-venture and foreign-funded enterprises have roughly equivalent subjective tax compliance,yet that of state-owned enterprises and private enterprises is quite different;As for different industries of enterprises,the subjective tax compliance of all kinds of enterprises has no much pronounced differences.