韩国诚实申报确认制度的思考与借鉴

A Research on the Honest Tax Return Confirmation System in Korea

纳税申报是纳税人的法定义务,也是税收征管的核心内容。实践中,如何引导纳税人如实申报一直是各国税收征管的难点。"诚实申报确认制度"是韩国所特有的税收制度,韩国国税局自推行该制度以来,取得了良好的效果,本文通过分析该制度在韩国的实施效果,提出了我国借鉴"诚实申报确认制度"的若干建议。

Tax declaration is not only the legal obligation of taxpayers, but also the key of administration of tax authorities. In practice, how to guide the taxpayers to file an honest tax return is a hard job for tax administrations around the world. The ＂Honest tax return confirmation system＂ in Korea is a unique system in the world, which has achieved good results since its implementation. This paper analyzes the system and its implementation effects in Korea and then provides references for China.