稅收征管中的納稅遵從研究——以溫州市地稅局龍灣稅務分局為例.pdf

1、扉頁稅收征管中的納稅遵從研究——以溫州市地稅局龍灣稅務分局為例作者：張可可申請學位類別和級別：公共管理碩士、碩士學位研究方向：行政管理學位授予單位：浙江師范大學指導教師：馮昊青論文提交日期：2015年12月12日RESEARCHONTAXCOMPLIANCEINTAXCOLLECTIONANDADMINISTRATl0N——CASESTUDY：LONGWANTAXBUREAUOFWENZHOUCITYABSTRACTTaxcomplia

2、nceresearchbeganin1970sintheUnitedStates，isthestudyoftaxevasionasastartingpoint，andthendevelopedintoatheoreticalsystemTheresearchonthetaxcomplianceofthescholarsinourcountryisgraduallyformedwiththeadvancementofoursocietyT

3、heconceptof”taxcompliance”wasformallyputforwardbytheStateAdministrationofTaxationintheoutlineofthestrategicplanfortaxcollectionandadministrationofChinain2002～2006Domesticscholarsalsobegantograduallycarryoutthetaxcomplian

4、ceintaxcollectionandtaxcomplianceissues，hasmademanysignificantresults，butthestudyofclosecontactpracticeisstillrelativelylackofLongwanWenzhouDistrictinrecentyearsbythefinancialturmoil，theeconomyhasnotyetrecovered，coupledw

5、iththecountry’Seconomicrestructuringinrecentyearstoupgrade，toextensive，laborintensivemanufacturingorientedenterprisesinLongwanisalsoexperiencingatransformationofthepains，corporatebenefitswillbeaffected，taxcomplianceisnot

6、uncommon，tothelocaltaxauthoritiestotaxalotofdifficulties，resultingintaxlossBasedonthisbackground，thispaperselectsthetaxcomplianceissuesinthetaxcollectionandmanagementasaresearchtopicBasedontaxcompliancetheory，gametheorya

7、ndequitytheory，thispaperdescribesthecontentandclassificationoftaxcompliance，andanalyzesthefactorsthataffecttheleveloftaxcomplianceAtthesametime，thepaperselectstheWenzhoutaxbureauofLongwanTaxBureauasacasestudytostudytheta

8、xcomplianceproblemscausedbythecurrenttaxsystem，taxcollectionandmanagement，taxenvironment，andSOon，toimprovethetaxcomplianceandimprovethetaxrevenuemanagementlevelAllinall，thispaperstrivestofromtheangleofpublicmanagement，ta