个人所得税纳税人行为实证分析

纳税人行为方式研究在整个现代税收管理理论和税收管理实践中都有着重要的地位。纳税人行为方式是"的",税收管理的各项活动是"矢"。税收管理是为着使纳税人的行为方式向有利于政府税收目标的实现而设计和实施的。通过本次实证调研发现,纳税人行为具有复杂性和多样性。规范纳税人行为是一项系统工程,不仅仅是税务机关的责任,也是纳税人和纳税人所在单位的责任,更是全社会的责任。

An Empirical Study of Taxpayers Acts:Based on Natural Taxpayers Pay the Personal Income Tax Investigation in Jiangsu Province

Taxpayers conduct research in the theory of modern tax administration and tax management practice has an important position.Taxpayers' behavior is "aim",revenue management is the "arrow".Revenue management is a way to allow taxpayers to act to the benefit of the government's revenue target of the realization of the design and implementation.Through this Empirical research found that taxpayers with complex behavior and diversity.Taxpayers acts as a standardized system,not just the responsibility of the tax authorities,is the responsibility of the whole society.