创新税收管理理念 完善纳税激励措施思考

On the Innovation of Tax Administration and the Improvement of Incentive Measures for Tax Payment

按照税收治理现代化的要求,税收征管需要进一步更新理念、创新管理方式。基于激励相关理论,税收征管措施除了对不遵从纳税人采取处罚等传统手段外,还应给予遵从纳税人更多的正向激励,以提高纳税遵从预期效用,从而激励纳税人选择遵从。纳税激励措施应根据纳税人的需求,有针对性采取多维度的激励措施,正激励与负激励、直接激励与外围激励、物质激励与非物质激励手段组合使用,以提高纳税遵从水平,共同推进税收治理能力现代化建设。

In accordance with the requirements of the tax governance modernization, tax administration needs to update concepts, and innovate administrative measures. Based on the theory of Incentives, it should give the taxpayers compliance more incentive, and raise the expected utility for encouraging tax compliance in addition to the taxpayer noncompliance penalties. Based on the needs of taxpayers, tax incentive measures should be taken multi dimension targeted incentives, positive incentive and negative incentive, direct incentive and external incentive, material incentives and non-material incentive for improving tax compliance level, and promoting the tax administration ability of modernization.