税收遵从成本最小化视角的小微企业纳税服务优化  

Tax Service Optimization of Small and Micro Enterprises Based on Tax Compliance Costs Minimization Perspective

作　　者：孙玉霞[1] 毕景春 

机构地区：[1]北京信息科技大学经济管理学院,北京100192 [2]山东省东营市利津县国家税务局,山东东营257400

出　　处：《国际税收》2014年第11期66-68,共3页International Taxation In China

基　　金：北京市哲学社会科学规划研究基地项目"北京市科技型小微企业的税收遵从成本研究"(项目编号:13JDJGB044)的阶段性成果

摘　　要：我国小微企业的税收遵从成本较高,亟需降低税收遵从成本,实现遵从成本最小化,确保纳税人获得优质纳税服务。应以小微企业需求为导向,突出服务的个性化、差异化,服务内容规范化,形式多元化,切实减轻小微企业办税负担;增进纳税服务绩效考评的科学性、公正性,强化考评结果的激励机制;关注和听取小微企业诉求,完善税收救济维护纳税人合法权益。Tax compliance cost of small and micro enterprises is relatively high in China. It is an urgent need of reducing tax compliance cost, minimizing compliance costs and ensuring that taxpayers obtain high quality tax service. Small and micro enterprises service optimization should be demand-oriented and highlight characteristic,differentiation,standard content and pluralistic form to reduce tax compliance costs effectively; improve scientific and fair nature of performance evaluation and strengthen the incentive mechanism of evaluation results; concern about demand and improve tax relief to safeguard legitimate rights and interests of taxpayers.

关 键 词：税收遵从成本 小微企业 纳税服务 

分 类 号：F812.42[经济管理—财政学] F276.3