关于中国私营企业税收征管问题研究.docVIP

关于我国私营企业税收征管问题的研究 摘要： 随着改革的深化和市场经济的不断发展，我国私营企业也在茁壮成长，私营税收逐年增长，占整体税收的比例也在逐年提高，已成为新的税收增长点，私营经济的迅速发展也为地方税收持续稳定增长起到了一定作用。经调查表明，私营经济在税收征管中存在着许多问题，其依法履行义务与依法行使权利相比，还有一定的差距，主要表现在私营企业的税收征管薄弱，偷逃税款现象比较严重，比较国有和集体企业，它的税收征管难度大、偷逃税比例大、税收增收幅度小，成为税收征管的难点、税收征纳矛盾的焦点和薄弱环节。本文针对问题找出原因，有税制方面的，有纳税人方面的，有治税环境方面的，有征管力量方面的以及其他客观条件方面的。私营企业税收存在的严重弊端，使得加强其税收征管工作显得日益重要。文章又针对以上原因找出合理的解决办法，实施一系列加强税收征管的可行性措施，完善税制，加大管理部门对私营税收的征管力度，防止出现漏征漏管现象。同时，加大税法宣传力度，从各方面提高纳税人素质，促成依法纳税，营造良好的税收环境，倡导良好的纳税风尚，从而解决私营企业的税收征管问题，增加国家的财政收入，利民强国。 关键字：私营企业 税收 征管 税源 税收制度 中图分类号： F810 Abstract: With the promotion of the reform and constant development of market economy, the private enterprise of our country is growing up strong and sturdy, the private tax revenue increases year by year and the proportion of taking the whole tax revenue improves year by year too which has already become the new point of growth of tax revenue. The rapid development of private economy has increased and played certain function continually and steadily for the local tax revenue too. However, we should see at the same time, there are a lot of questions in tax collection and management in private economy. It fulfils obligations and exercises the right to compare in accordance with the law, there is certain disparity, the tax collection and management that displays in the private enterprise mainly is weak, it is more serious in state-run and collective-owned enterprise. Tax collection and management of it’s degree of difficulty heavy, tax evasion proportion heavy, tax revenue little to raise an increase of range, become difficult point, tax revenue of tax collection and management is it’s receive contradictory focus and weak link to solicit. Tracing its cause has tax system, there is the taxpayers, there are ones that manage environment of taxes and there are other objective conditions of levying and managing strength. Private enterprise tax revenue stores the serious drawback, make it seem that increasingly important to should find pri