Show simple item record

dc.contributor.advisor王志强
dc.contributor.author方文勇
dc.date.accessioned2016-01-13T03:13:15Z
dc.date.available2016-01-13T03:13:15Z
dc.date.issued2013-07-05 16:48:42.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76066
dc.description.abstract税收是国家机器正常运转的基本保证。纳税遵从度是国家与公民关系的一个缩影。如何提升纳税遵从度是一个重大而又现实的课题。纳税人不仅有纳税的义务,更应该享有税收带来的各种权利。权利与义务的平等是实现高纳税遵从度的一个基本前提条件。税收法制化、合理的税负、用税制度透明化、税收法律制定过程的民主化是长期保持高纳税遵从度的必要条件。 本文首先从评价纳税遵从度的客观标准即“税收流失率”估算入手,运用国际上常用的“现金比率法”,并结合我国学者的经验,对“现金比率法”作适当修正后,采用修正后的“现金比率法”估算了我国税收流失规模,将本文的计算结果与我国学者的估算结果作了对比后,得出我国纳税遵从度的基本状况。在...
dc.description.abstractTax can guarantee a state machinery’s well-functioning. Compliance of tax-paying is the epitome of relation between a state and its citizen. How to promote compliance of tax-paying is an significant and practical issue. The tax-payers should not only fulfill their obligation to pay tax but also can enjoy all kinds of rights and interests come from tax-paying. The equality between rights and obliga...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36832&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39926
dc.subject纳税遵从度
dc.subject法定税负
dc.subject纳税服务
dc.subject非税收入
dc.subjecttax compliance
dc.subjectstatutory tax burden
dc.subjecttax-paying service
dc.subjectnon-tax income
dc.title我国纳税遵从度现状及原因分析
dc.title.alternativeA Study on tax in China
dc.typethesis
dc.date.replied2013-06-02
dc.description.note学位:工商管理硕士
dc.description.note院系专业:管理学院_工商管理硕士(MBA)
dc.description.note学号:17920101150684


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record