纳税人税收政策遵从意识及其影响因素研究——以广州市天河区广告业为例-research on taxpayers awareness of tax policy compliance and its influencing factors - a case study of the advertising industry in tianhe district, guangzhou city.docxVIP

暨南大学硕士学位 暨南大学硕士学位论文 纳税人税收政策遵从意识及其影响因素研究 万方数据 万方数据 中文摘要 纳税人对税收政策的遵从一直是政府需要长期关注的问题。政府在税收政策的制定方 面处于主导地位，而纳税人才是税收政策遵从的主体，纳税人对税收政策的认同与遵从是 税收政策能够有效执行的关键。实际上，纳税人对税收政策的遵从意识到行为是一个相对 复杂的过程，特别是纳税人的税收政策遵从意识受到很多纳税人自身以及外部因素的影 响。 文章并不是直接将纳税人的税收遵从度这个行为结果作为研究对象，而是将纳税人对 税收政策的遵从意识作为研究对象，选取了广州市天河区广告行业的纳税人作为样本，通 过问卷调查和访谈，试图对纳税人的税收政策遵从意识利用 SPSS 统计软件进行量化评估， 得出不同类型的纳税人的税收政策遵从意识有何区别，以及分析找出究竟是哪些主要因素 对纳税人的税收政策遵从意识产生了重要影响。 通过调查分析，文章认为就目前而言，经营规模较大的、成立时间久的、合资和国有 性质的纳税人税收遵从意识相对较高。在众多影响因素中，纳税人的税收政策遵从意识主 要还是受到其对政府信任、严厉的税收管理措施、社会信用影响这三种因素的影响较大。 文章也针对研究发现，提出了对策建议，包括完善税制设计、加强税收诚信体系建设、加 大税务审计检查力度、建设廉洁务实高效的政府等，期望能进一步提高纳税人的税收政策 遵从意识。 关键词：税收政策，遵从意识 I Abstract Taxpayers observance of tax policy has been the government needs to concern for a long time. Government in terms of tax policies formulated in a dominant position, and the taxpayers tax policy to comply with the main body, the taxpayer for tax policy and follow is the key to the tax policy effective execution. In fact, the taxpayer for tax policy to follow from the aware behavior is a relatively complex process, especially the taxpayers tax policy by many taxpayer compliance consciousness itself and the impact of external factors. Article is not directly to the taxpayers tax compliance this behavior results as the research object, but the taxpayer compliance consciousness of tax policy as the research object, using the taxpayer Guangzhou Tianhe advertising industry as sample, through the questionnaire survey and interviews, trying to the taxpayers tax policy to comply with the SPSS statistics software to carry on the quantitative evaluation of consciousness, it is concluded that the different types of taxpayers whats the difference between the consciousness of tax compliance, and analysis to find out exactly what are the main factors on the taxpayers tax policy has produced important influences on compliance consciousness. Through the investigation and analysis, the article think that for the moment, business bigger, set up time, joint ventures and s