国外税收遵从的实践

西方国家普遍认为税务管理的目标是规范纳税人行为,提高纳税人自觉遵从税法的程度。本文介绍了税务遵从实践中美国和澳大利亚的经验,并针对我国税务管理提出了几点建议:科学认识我国目前的征管现状,构建以提高税收遵从为导向的税务管理体系;以提高税收遵从为目标指导下一步信息化建设;提倡"合作遵从",构建和谐的征纳关系;以税收遵从为指导解决征管资源有限和经济高速发展的矛盾。

International Practice concerning Tax Compliance

In the Western Countries it is well recognized that one of the most important goal of tax administration is to regulate behaviors of taxpayers and promote voluntary compliance. This paper introduces practice concerning tax compliance in the USA and Australia, and proposes some sugges- tions for enhancing tax administration in our country, including establishing a compliance-oriented tax administration system by correctly understanding current situations of tax administration, accel- erating the application of information technology under the concept of tax compliance, establishing a harmonious relationship between taxpayers and tax authorities by advocating cooperative compliance.