关于中国税收征管优化的几个基本问题的探讨——新制度经济学视角下的思考

Discussions on Some Basic Problems of Optimizing the Tax Levy in China--Considerations under the Angle of New System Economy

税收征管影响着税收制度的有效运行。长期以来,对税收制度的研究忽视了税收征管因素,但税收征管现实存在并发挥巨大作用。本文从新制度经济学的视角对税收征管进行了理论上的分析,并结合中国的实践,提出了具体的税收征管优化路径选择。

The effective operating of tax institution is influenced by tax levy. But for a long time, the research of tax levy has been ignored though its huge effect. The author analyzed tax levy from the angle of 'new institution economy ' ,and combined the practice of China to achieve the optimized path.