地方税收纳税遵从度现状和对策研究.pdf

Abstract Abstract Local tax is the main source of revenue obtained of local governments below the provincial level. It plays a vital role for local governments in normal operation and plays a functional role. However, Looking at the practice from the local tax collection, part of the current local tax revenue, there are still many problems, For example, some taxpayers do not apply for tax registration,and tax returns are not high quality, even do not file tax returns, tax evasion, tax loss, refusal to pay taxes and so on. Since the founding of new China,the taxpayer has made a glorious and selfless dedication in the countrys political, economic, military, science and technology areas. At the same time of providing financial support for socialist construction,they also obscure their labor and sweat in their workplace. We can say that without the contribution of the taxpayer, there is no state modernization today. Then, what causes it are becoming increasingly prominent in the taxpayers take the initiative to tax, consciously comply with tax laws, etc? This article is primarily for the research trial on tax compliance of local tax issue. First, the article started from the tax compliance of the research background, Clarifies the purpose and significance of this study, at the same time, the degree of tax compliance research situation is reviewed, description the thesis ideas and methods, essentially defined the scope of the study, ideas and frameworks; Second, to explore the degree of tax compliance with the basic theory of local taxes, systematically describes the important theories about the compliance of taxpayers; once again, starting from the local tax registration, tax returns, tax compliance of sub-types of taxes and local tax audit results, and other aspects, measure and evaluate the status of tax compliance of local taxes;The fourth is from the local tax syste