我国企业税收遵从成本现状初探

测算税收遵从成本规模是开展税收遵从成本研究的基础,对我国企业税收遵从成本深入探讨应从了解我国企业税收遵从成本的现状开始。根据我国税制和税收征管制度的具体要求,设计测算公式,利用对浙江宁波和福建福州地区103家企业的调查数据,对我国企业税收遵从成本的规模、结构特征进行研究,分析企业税收遵从成本对企业税收遵从度的影响,我国企业税收遵从成本的特征,为企业税收遵从成本的后续研究提供参考。

Current Situation of Enterprises'Tax Compliance Costs in China

The measurement of tax compliance costs is the basis of the research on tax compliance costs.Understanding the current situation of enterprises’ tax compliance costs is the beginning of deep exploration.This paper designs formula according to the regulations of tax system and tax collection system in China,studies the number and structure characteristics of enterprises’ tax compliance costs on the basis of the data by a survey of 103 enterprises in Ningbo and Fuzhou City,and analyzes the costs’ impact on the tax compliance,as well as the features of the costs,so as to give reference to further research on enterprises’ tax compliance costs.