法律激励视野下的个人所得税纳税申报制度研究  

Research of Individual Income Tax Declaration System from Perspective of legal Incentive

作　　者：胡杰[1] 

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《广州广播电视大学学报》2014年第5期95-101,112,共7页Journal of Guangzhou Open University

基　　金：2013年度西南政法大学经济法学院研究生科研创新计划资助项目(项目编号:13XZJJF-YJS-21)

摘　　要：纳税申报是税收征纳关系中的重要环节,是税务机关税款征收的主要依据。自1995年《税收征收管理法》规定纳税申报制度以来,我国纳税申报的效率和质量得到了较大的提升,但仍未达到预期目标,实践中仍有不少纳税人选择逃避申报。在纳税申报环节引入法律激励机制,不仅有利于积极推进纳税申报制度的改革与创新,而且有助于引导纳税人依法、诚信、自觉纳税。同时,对于改善纳税人与税务机关之间的紧张关系,保障纳税人的基本权利,提高税务行政效率也具有十分重要的意义。Tax declaration constitutes an important component of tax levy and payment, and lays the basis for the authority to collect taxes. Since tax declaration system was erected when the Tax Collection Administrative Regulations was issued in 1995, it has played an active role, and its quality and efficiency have greatly improved. However, effects are still far from satisfactory owing to some problems like many taxpayers have been cheating on their tax income. It is thus necessary to introduce legal incentives into this mechanism so that it could be upgraded, and taxpayers could be better guided to respect the law voluntarily and honestly. It is also of great significance to ease the tension between taxpayers and taxation authorities, and protect the former's rights and strengthen the latter's administrative efficiency.

关 键 词：法律激励 纳税申报 自愿遵从 服务型理念 法律激励利益 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]