佳木斯市企业纳税遵从成本分析-cost analysis of tax compliance for jiamusi enterprises.docxVIP

哈尔滨工业大学高级管理人员工商管理硕士学位论文 哈尔滨工业大学高级管理人员工商管理硕士学位论文 哈尔滨工业大学高级管理人员工商管理硕士学位论文 哈尔滨工业大学高级管理人员工商管理硕士学位论文 - - PAGE IV - - - PAGE III - Abstract With economic sustainable development and the stability of the financial revenue growth, enterprise defeating or evading taxes follow behavior disturbs the government and the finance and taxation departments a lot. It is necessary to do the research about enterprise tax follow behavior and the cost. It will do good to the national macroeconomic control, the construction of socialist harmonious society and promoting the market of the objective need of rapid economic development. It can also strengthen the tax collection and administration, safeguard the financial revenue request inevitably. This essay is deep into the analysis of fundamental state of enterprise pay tax and the degree of compliance in Jiamusi, aiming at an effective balance between the taxing enterprise and government. At the same time, effectively reducing the enterprise tax compliance costs and improving the enterprise tax follow degrees play an important role, theoretically and practically, in ensuring the mobility of production factors, the fairness of income distribution and timeliness of economic decision-making. This essay presents theoretical foundations of the enterprise tax compliance costs and expounds the tax compliance costs of compliance, meaning and expect utility function theory, prospect theory,and the social comparison theory. By using the investigation method, empirical analysis and other methods, this essay expounds and analyses a situation of the enterprise distribution in Jiamusi and the enterprise tax compliance costs, states problems and causes of a large amount of cost, time cost and partial higher psychological cost. Based on the successful practices and experiences in developed countries and some of our native enterprises, including establishing good faith tax payment ideology and effective electronic tax system, creating