七论税制改革——关于税务环境软因素  

On Tax Policy Reform Ⅶ——About Soft Factors in Tax Environment

作　　者：康建军[1] 李彩青[1] KANG Jian-jun;LI Cai-qing(Shanxi Finance ＆ Taxation College,Taiyuan,Shanxi 030024,China)

机构地区：[1]山西省财政税务专科学校,山西太原030024

出　　处：《山西财政税务专科学校学报》2018年第1期3-6,共4页Journal of Shanxi Finance & Taxation College

摘　　要：税务环境软因素对税务工作的影响是巨大的,其作用是潜移默化的,其表现形式是隐性的。正是由于上述特征,税务环境软因素在涉税事务处理中往往易被忽视,税务环境软因素的研究近乎空白,税务软环境的建设严重滞后。良好的税务软环境有利于税务工作的顺利展开,有利于提高涉税人员的税法遵从度,有利于提高税收工作效率,有利于降低税务成本。Taxation-related work can be tremendously and unconsciously influenced by soft factors in tax environment in an implicit manner. Because of those traits of soft factors,they are easily ignored in dealing with tax-related matters,professional research is almost a blank,and its construction lags behind. A benign soft environment in tax enables tax-related matters be carried out more smoothly and faster,makes related staff strictly obey the rules and decrease the tax cost.

关 键 词：税务 环境 软因素 

分 类 号：F810.42[经济管理—财政学]