基于税收信息化对企业纳税遵从的影响研究

Research on the Impact of Tax Informatization on Corporate Tax Compliance

实践证明,税收信息化对提高税收的遵从水平具有一定的显著效果。本文在我国税收信息化现有研究基础上,结合其时代背景,运用税收遵从相关的理论,分析新时代信息化发展的大背景下我国纳税人纳税遵从现状,找出当前企业税收不严格遵从的原因,并针对其存在的问题,提出完善"互联网+税务"服务平台、拓展大数据在税收征管中的应用领域等相关的提高企业纳税遵从的对策和建议,希望对提高我国新时代纳税人纳税遵从度具有一定的指导性和参考价值。

Practice has proved that taxation informatization has a certain significant effect on improving the level of tax compliance.Based on the existing research on taxation informatization in our country,combined with the background of the times,this paper uses tax compliance related theories to analyze the current status of taxpayers’tax compliance in the context of the development of informatization in the new era,and find out the current corporate tax compliance In view of its existing problems,it proposes to improve the"Internet+tax"service platform,expand the application of big data in tax collection and management,and other related countermeasures and suggestions to improve corporate tax compliance.Compliance has certain guiding and reference value.