现代税收意识与税收遵从的提升

On Building Modern Tax Awareness of Taxpayer to Improve Tax Compliance in China

现代税收意识与纳税人税收遵从程度高低有着密切的关联。仅仅从加强税收征管的角度来提升纳税人的税收遵从虽然会取得一定的效果,但却不可能从根本上解决纳税人的税收不遵从问题。因此,构建并提高全社会现代税收意识对提升我国现阶段纳税人的税收遵从度有着至关重要的作用。本文针对我国现代税收意识构建中存在的障碍提出了相应的对策建议。

Modern tax awareness of taxpayer has an important effect on tax compliance. To improve tax compliance with the strengthened tax collection does achieve some effect. But it＇ s impossible to solve such problem thoroughly. All - round building of tax awareness shall play a critical role in improving tax compliance in China at the current stage. In this paper, some proposals are offered to combat the obstacles in building tax awareness of taxpayer in order to improve tax compliance in China.