基于WSR方法论的税收征纳主体行为分析  

Analysis on the Subject Behavior of Tax Collection Based on WSR Methodology

作　　者：陈静[1] 谢聪敏[1] Chen Jing;Xie Congmin(Minxi Vocational and Technical College,Longyan,Fujian 364030)

机构地区：[1]闽西职业技术学院财经商贸学院,福建龙岩364030

出　　处：《呼伦贝尔学院学报》2021年第6期129-133,共5页Journal of Hulunbuir University

基　　金：2020年度福建省中青年教师教育科研项目(社科类)“全力推进法制化的营商环境体系研究”(JAS20740)。

摘　　要：各类经济体都有其各自的利益,利益关系不同,每个利益主体都会形成不同的行为特征,在税收征纳方面他们通常会形成特定的利益集团进行博弈。随着我国营商政策深入改革,企业的经营环境发生了较大变化。企业进行征税纳税既要遵从现有的法律法规,也要合理利用政策红利,保护自身利益。本文首先描述了税收征纳主体及其特征变化,对物理、事理和人理层次上税收体系中企业主体地位和政府的监管部门进行分别分析,并且基于以上的理论分析,结合企业、政府等部门的实际情况提出相关建议,以期为改善纳税环境提供帮助。All kinds of economies have their own interests,and the interest relationship is different.Each interest subject has its specific behavior characteristics.In tax collection and payment,they usually form specific interest groups to play the game.With the deepening reform of China's business policy,the operating environment of enterprises has changed greatly.Enterprise operating environment enterprises should not only comply with existing laws and regulations,but also make reasonable use of policy dividends to protect their own interests.This article first reviewed the hotline main body and its characteristics of change,of physics,reasonable and one level in the tax system of main body status of enterprises and government regulators were analyzed,and based on the above theoretical analysis,combined with the actual situation of enterprises,government departments and so on,puts forward some suggestions,in order to offer help to improve the tax environment.

关 键 词：WSR方法论 税收征管 纳税时间 营商环境 

分 类 号：F812.42[经济管理—财政学]