纳税人废业存在的税收问题分析及对策建议——以哈尔滨市为例

Analysis on Taxation Problems during the Liquidation of Taxpayers and Recommendations——Taking Ha'erbin City as an Example

通过实地调研分析,针对哈尔滨市纳税人废业税收征管现状及问题,认为纳税人废业存在的税收问题主要有"欠税"难以清缴、代理机构不尽责、部门间信息不畅导致管理衔接不畅、对违法者打击力度不够等。纳税人废业存在问题的成因主要有征管工作量大、难度大,税收执法环境不佳,纳税人依法纳税的意识淡薄,税务代理机构业务繁重,企业依法废业意识薄弱,部门协同管理不到位,日常巡查流于形式等。建议完善废业制度建设,发挥政府指导作用;改善税收执法环境,提高纳税人的依法纳税意识;强化社会中介服务,提高企业的依法废业意识;强化部门协同管理,扩大联合监管布局等措施完善纳税人废业管理,实现和谐征纳关系的构建。

Through the investigation, this paper analyzes the status quo and problems of tax collection and management of taxpayers＇ liquidation in Harbin. It shows that the tax problems of taxpayers＇ liquidation mainly include unpaid taxes, not responsible agencies, no transparent information between departments. It is mainly due to the large amount of work involved in the collection and management, the difficulty of tax levy, the poor tax enforcement environment and the poor awareness of legislative tax payment and legislative liquidation. Fur- thermore, the coordination among departments is not in place. It is recommended to improve the construction of the taxpayers＇ liquidation system, give play to the government＇s guiding role, improve the tax enforcement envi- ronment, raise taxpayers＇ awareness of legislative tax payment, strengthen the social intermediary services, improve the legislative awareness of enterprises and strengthen the coordination among departments, to realize a harmonious taxation environment.