论文部分内容阅读
我国想要改变税收遵从意识薄弱、遵从度低的现状,必须着重解决税收遵从问题。2015年新的立法法修改后,将税率、税目和税收征管集中于全国人民代表大会,确立了税收法定思想。税收法定有利于推进税收法治环境建设,转变纳税思想,改变税收环境,优化税收征管,提高我国的税收遵从。本文立足于宏观的法治环境建设,在阐述税收法治环境的基础上,着重对税收法定、税收法治环境和税收遵从三者的关系进行阐述,并提出提高我国税收遵从的措施。
My country wants to change the status of tax compliance weak, low compliance, we must focus on the issue of tax compliance. After the amendment of the new legislation law in 2015, the tax rate, tax items and tax collection and administration were centralized at the National People’s Congress and the tax legal concept was established. Tax statutory is conducive to promoting tax law and order construction, change tax thinking, change tax environment, optimize tax collection and administration, and improve tax compliance in our country. Based on the macroscopic construction of the rule of law environment, this essay expounds the legal environment of taxation, elaborates the relationship between tax statutory, legal environment of taxation and tax compliance, and puts forward measures to improve tax compliance in our country.