提高纳税遵从度 构建和谐税企关系  

Improving Tax Compliance and Building a Harmonious Relationship Between Tax-Enterprises

作　　者：刘涛[1] 

机构地区：[1]北京市地方税务局第一稽查局检查科,北京100012

出　　处：《中小企业管理与科技》2017年第30期75-76,共2页Management & Technology of SME

摘　　要：纳税遵从度是征纳关系是否和谐的重要体现。税务机关在履行征收义务时要依法行政,以纳税人的最新需求为根本出发点,不断提升纳税服务质量,促进纳税人的纳税遵从度提升。论文简要针对征纳关系的现状进行分析,提出了几点构建和谐征纳关系的建议,以期提升纳税人的纳税遵从度,构建和谐税企关系。Tax compliance is an important manifestation to reflect whether the relationship is harmonious. The tax authorities should implement the law according to law, and take the latest needs of taxpayers as the basic starting point, and continuously improve the quality of tax service, and promote the taxpayer's tax compliance. The paper briefly analyzes the status quo of the relationship and puts forward some suggestions to build a harmonious relationship to improve the taxpayer's tax compliance, construct the harmonious tax enterprise relationship.

关 键 词：纳税 遵从度 和谐税企关系 

分 类 号：F812.42[经济管理—财政学]