从一元奖励看税收遵从意识的培育——以河北省唐海县为例

纳税人税收遵从度是一个国家税收分配关系和谐与否的重要标志之一,影响着一个国家税收制度的完善与发展。我国税收制度亟待深化改革,办事作风程序化,税收立法不完善,税收执法不规范。面对这种状况,解决途径包括建立符合国情的现金流控税体制,建立税收激励机制,完善税务诉讼,加大处罚力度,培养公民的纳税意识,加强税收文化建设。

The Correlation Analysis to the Tax Compliance Consciousness Cultivation in the Yuan Reward

Tax payers tax complianc, e degree is a national tax distribution relationship or not one of the important marks, affecting a country the perfection and development of tax system. To deepen the reform of Chinese tax system, work style programming languid is lazy change, tax legislation is not perfect, tax law en-forcement deposit problem. Facing this situation, solution including advocating establishment conforms to China＇s national conditions of cash flow control tax system, and establish a tax incentive mechanism, im- prove tax litigation, increase the punishment, and cultivation of citizenship.