论引导纳税人遵从行为的有效途径

On Effective Means to Guide Taxpayers to Follow Compliance Behaviors

纳税人的行为方式 ,构成了税收管理的对象 ,而促使纳税人依法纳税和诚信纳税是税收管理活动的核心目标。为提高税收管理的有效性 ,税务部门应充分认识纳税人的行为及其原因。从这点说 ,我们有必要加强对纳税人行为的研究 ,从而采取相应措施规范和引导纳税人的行为 ,调动纳税人依法纳税和诚信纳税的积极性 ,保证国家税款及时、足额地入库。

In revenue activities taxpayers' behaviors have become an object of tax administration. It's the core aim for tax bureau to make taxpayers pay their duties honestly. To improve the efficiency of the tax management, tax bureaus should have a clear idea of the taxpayers' behaviors and the reasons for them. Therefore we should strengthen the research of taxpayers' behaviors, take right measures to mobilize them to pay duty actively according to the regulations, and guarantee the national tax dues on time.