降低税收遵从成本 创新纳税服务模式

纳税人需要尽可能低的税收遵从成本,而税务机关希望纳税人最大限度地遵从税法,征纳双方在税收征管的博弈有个理性选择的契合点——降低税收遵从成本。因此,研究纳税人税收遵从成本与纳税服务的相关性,探索降低企业税收遵从成本来推进纳税服务工作,通过改进纳税服务措施来降低纳税人的税收遵从成本,形成二者间的良性循环,对我国企业、税务机关和国家经济健康的发展都具有重要的意义。

Reduce the Tax Compliance Costs and Innovate the Tax Service Model

Taxpayers need to tax compliance costs as low as possible,and the tax authorities want to maximize taxpayer compliance with tax laws,tax collection levied for both sides in the game has a rational choice of meeting point-to reduce tax compliance costs.Thus,tax compliance costs of taxpayers and tax related services,explore reduce tax compliance costs to promote tax services,tax services through improved measures to reduce the taxpayer＇s tax compliance costs and create a virtuous cycle between the two,the China＇s enterprises,the tax authorities,and even the development of the country＇s economic health has an important significance.