【作者】 赵亮；

【导师】 姚锐敏；

【作者基本信息】 华中师范大学 ， 税务管理， 2010， 硕士

【摘要】 税收是国家经济的重要组成部分,是国家稳定的首要调节因素,涉税违法的现象在世界各国都存在,直接影响着经济和社会发展,所以为国际社会广泛关注。在我国由于财税体制处于改革和创新阶段,还存在很多的不尽人意之处。因此,涉税违法现象就显得尤为突出。如何从偷漏税等涉税违法行为的现象入手,发现隐藏在表象里面的制度性和社会性等多方面的原因,一直是我国税收改革的焦点问题之一。本文在前人研究的基础上,从纳税人涉税违法的界定入手,分析了其产生的原因和危害,进而在借鉴国外成功经验的基础上提出治理我国涉税违法的思路和对策建议。全文共分为五个部分：第一部分为本文的“绪论”。它简要阐述了本文的选题缘由以及研究意义,对国内外的相关研究进行了梳理,阐明了本文的研究方案。第二部分在界定涉税违法概念的基础上,阐述了治理涉税违法的重要意义。本文认为,治理社会违法的意义主要体现在四个方面：一是有利于保证国家财政收入；二是有利于国家宏观经济调控的实施；三是有利于维护市场的公平竞争；四是有利于综合税率的降低。第三部分是我国涉税违法的现状分析。该部分首先分析了我国涉税违法现象的特征,即“普遍性”、“公开性”、“隐蔽性”和“复杂性”。然后具体分析了涉税违法的主要表现形式,包括偷税、逃税、避税、骗税、抗税、税务人员执法犯法等形式。第四部分从纳税人、公共管理者、税收制度三个方面分析了涉税违法产生的原因。从纳税人方面说,一是人的‘理性’行为导致的；二是纳税人的从众心理因素；三是经济利益的驱使；四是纳税人的纳税意识的淡薄；五是纳税人的职责界定不明。从公共管理者的角度看,一是税收的执法不严格,不能体现税收的刚性；二是地方利益的驱使,使得行政领导者滥用税法的优惠及减免。从制度层面看,我国税收制度中存在“税收基本法空缺,实体法地位不高；税收法律有失公允；现行税收征管存在大量漏洞、缺陷这三个方面的问题。第五部分是关于如何防范治理税收违法的基本对策和建议。本文针对上述问题,借鉴外国的治理涉税违法的成功经验,提出例如如下对策建议：(1)正确的认识偷逃税现象；(2)完善现行的税法体系；(3)建立起健全的纳税服务制度；(4)全面的加强税收征管；(5)提高全面的纳税意识,加强税法的宣传；(6)建立良性的税务激励机制；(7)强化税务代理的作用。更多还原

【Abstract】 Taxation is an important part of national economy and the first adjustment factor of national stability. Tax-ralated illegal phenomenon exist in all countries in the world, which directly influence the development of economy and society, therefore, the international community keep an watchful eye on it.In China, the fiscal and tax system is in the stage of reform and innovation, which is less than satisfactory, consequently, the tax-ralated illegal phenomenon is particularly outstanding. How the project from illegal actions such as tax evasion to find the institutional and social aspects of reasons which hidden inside the representation, has been the focus of the tax reform. In this paper, the author analyses the reason and harmfulness of tax-ralated illegal phenomenon on the basis of the previous studies from the definition of taxpayers,, and then put forward the thinking and suggestions on how to improve the tax-related crime on the basis of successful experience from other countries.The paper is divided into five parts:.The first part is the introduction. It briefly expounds the reasons of this selected topic and the research significance, the research at home and abroad, and expounds the research approach..The second part expounds the significance of improvement in tax-ralated crime on the basis of the concept. This paper consider the significance of improvement on illegal mainly embodies in four aspects:The first one is conducive to ensure national revenue, the second one is conducive to the implementation of national macroeconomic regulation, the third one is conducive to safeguard fair competition in the market, the last one is conducive to the lower of composite tax rate.The third part analyze the current situation of the Chinese tax-related crime. This section is firstly analyzed the characteristics of Chinese tax-ralated illegal phenomenon, namely "universal" and "openness", "concealment" and "complexity. And then analyses the main forms of tax-ralated crime, including tax evasion, tax dadge, tax avoidance, tax frand, tax revolt and personnel break laws while in charge of their enforcement.etc.The fourth part analyse the social causes of illegal from the taxpayers, public management and the tax system. From the aspects of taxpayers, the first is caused by man’s rational behavior; the second is the conformity of taxpayers’psychological factors; the third is driven by the economic interests; the forth is faint awareness of tax payers; the fifth is the taxpayers can’t make sure the definition of responsibility. From the perspective of public management, tax law enforcement is not strictly, which cannot reflect the rigidity of the tax, Second is the urge of interests, which make the tax administrative leader abuse preferential rights and reduction. From the perspectives of Chinese tax system, the system of tax law existing in three aspects of problem, the first is the vacancy of basic tax law and lower position of substantive law; the second is tax laws unfairly; the third is the leak and drawback of current tax collection.The fifth part is the basic countermeasures and suggestions on how to prevent the crime of tax management. Aiming at these problems, the paper use the foreign’s successful experience for reference and put forward the countermeasures and suggestions as follows:(1) accurate understand tax evasion (2) perfect the current tax system, (3) set up perfect service system of tax, (4) comprehensive strengthen tax collection and administration, (5) improve the overall consciousness of tax law, strengthen the propaganda, (6) establish benign tax incentive mechanism, (7) strengthen the tax agency.更多还原