企业税收遵从成本影响因素分析

根据国内外关于税收遵从成本影响因素的研究结论并借助因子分析法发现,企业认为影响税收遵从成本的主要因素是税收征管效率、纳税服务体系的完善、税收制度的复杂性与公平性、税率的高低,税法的稳定性与明确性及企业的纳税素质。因此,制定统一的税收法典与规范税收各项制度是降低企业税收遵从成本的关键所在。

Analysis on Affecting Factors of Tax Compliance Costs of Enterprises

According to literatures key factors of enterprises' tax compliance costs by menans of Factor Analysis,we can find these factors are tax collection efficiency,perfect revenue service system,complexity and equality of tax system,tax rate,stability and definition of tax law,entrprises' revenue quality.So the key of deducing the tax compliance cost is setting up the standard tax law and regulating the tax institutions.