纳税意识

税收环境与税收宣传&兼谈纳税意识

Tax Propaganda and Tax Circumstances & Consideration to the Tax Awareness

首先，构建纳税意识的理论框架。

First , build the theoretical framework of tax consciousness .

增强公民纳税意识杜绝偷税漏税行为

Enhance Citizens ' Sense of Paying Taxes , Stop Tax Dodging and Evasion

纳税人纳税意识的提高并不是一蹴而就等弱点。

The consciousness of the taxpayer that needs some time to develop and so on .

谈公民的纳税意识

On Tax Consciousness of Citizen

要从根本上提高公民的纳税意识，仅仅依靠严厉的惩罚手段是远远不够的。

It is far more enough to increase the citizens ' awareness of tax by severe punishment .

公民的纳税意识是公民的思想道德素质的体现。

Citizen 's awareness of paying taxes is the expression of citizen 's ideological and ethical qualities .

三月，北京市地方税务局举行一周的宣传活动来提高纳税人的自觉纳税意识。

In march , the Beijing Local Tax Bureau is staging a one-week publicity drive to promote taxpayers'self-compliance .

研究纳税意识，讨论提高公民纳税意识的路途，也就很有理论现实意义。

It is theoretical and significance to study tax consciousness , to discuss ways improving civic awareness of tax .

为今后我国公民纳税意识的提高提供必要的理论支持和研究方法。

The study Provided necessary theoretical supports and research methods for improving the National Civic tax consciousness in the future .

再次，以珠海市七所主要高校大学生为依托，收集大学生纳税意识状况的原始数据。

Thirdly , I collect the primary data from the students of seven main colleges in Zhuhai City by the questionnaire .

外部系统从经济维度、文化维度、法律维度揭示对纳税意识的影响。

The economic dimension , cultural dimension and legal dimension of the external system reveal the impact of the tax consciousness .

英国和美国花了几乎50年来培养公众的所得税纳税意识。

It took approximately 50 years in both England and the United States to sell the idea of a regular income tax .

文章拟从个人所得税制度、税收征管方式、公民纳税意识等方面分析个人所得税流失的原因，并提出相应治理对策。

The causes are analyzed from the aspects of the system , management approach and citizen 's tax awareness with solutions as well .

企业通过合理的税收筹划，不仅可以获得额外的税收收益，而且能够提高企业的纳税意识。

Through reasonable tax planning , enterprises not only could obtain income of revenue , but also could raise the consciousness of ratepaying .

自觉的纳税意识能够催生政府以最廉价的方式来筹集税款，削减征管成本，避免征收资源的严重浪费。

The initiative tax consciousness can make the government raise taxes in the most inexpensive way , cut collection costs and avoid serious waste of resources collected .

理论界和实务界一般都把这些现象归咎于纳税人纳税意识淡薄，认为构建和谐征纳关系的关键在于如何提高纳税人的纳税意识。

The theorists and practice always owe these to lacking of tax paying consciousness and think that the key is to how to im-prove tax paying consciousness .

综合所得税的实施对一国的信息化程度、法律体系、纳税人纳税意识、税收征管水平等均有较高要求。

The implement of comprehensive income tax requires good conditions of informationization , legal system , tax consciousness of taxpayers , and tax collection and administration as well .

但是由于纳税人纳税意识淡薄、征收体系不完善等因素导致个人所得税管理过程中存在较多的问题。

However , due to the weak awareness taxpayers , the collection system is imperfect so that there are more problems in the personal income tax returns management process .

它的成熟程度其实反映了一个国家的市场经济成熟度，反映了该国国民的纳税意识和税务部门的征管水平。

Its ripeness has actually reflected the market economy maturity of a country , have reflected people of this country 's consciousness of paying taxes and expropriation and management level of the revenue department .

文章对企业税务筹划的基本特征、实质内涵、主要方法以及企业税务筹划与企业纳税意识和我国税收法制建设的关系等理论问题进行了系统论述。

This paper discusses the basic features of enterprise tax designing , the nature of enterprise tax designing , the main methods of enterprise tax designing , the relationship of tax designing and tax payment conscious .

新的税收征管模式从规范税收征管、降低税收征管成本、依法治税、强化纳税意识等方面是一次突破性的制度创新。

The said new patter is a breakthrough of system creation in the respects of specifying of tax collection and management , reducing its cost , tax administration by law and strengthening the sense of taxpaying .

第三部分从利益驱动、纳税意识、税收竞争、税收制度、税务部门、税务人员、税源信息等方面进行分析，揭示了偷税的现实根源。

The third chapter was an analysis of the sources of tax evasion from the perspectives of benefit-driving , consciousness of tax-paying , tax competition , tax institution , tax department , tax personnel and tax information .

二是在税收征管方面：存在公民的纳税意识淡薄；法定代扣代缴执行不到位；个税税源控管乏力等问题。

Second , there are problems of tax collection such as existence of a weak awareness of citizens to pay taxes , statutory withholding paying implementation away from right place and weak tax revenue sources and management .

本文从税源管理、信息流失、纳税意识、管理力量等方面不同视角剖析纺织业税收征管中存在的问题和提出相应的对策建议。

In this paper , sources of revenue management , information loss , tax awareness , management of power and so different perspectives in tax collection and analysis of the textile industry problems and propose appropriate countermeasures .

税费筹划是纳税人纳税意识提高的必然结果和具体表现，是维护纳税人自身合法权益的重要组成部分，是受国家法律鼓励，提倡和保护的。

The tax planning is the taxpayer 's inevitable result and the concrete manifestation which consciousness enhances , it is defends taxpayer own legitimate rights and interests the important constituent , and is the national law encouragement .

并在提高企业的纳税意识、明确企业的举证责任、细化反避税的有关规定、建立健全统一的反避税信息系统等方面，提出了笔者自己的看法。

Additionally , the thesis makes detailed suggestions on enhancing the awareness of taxation , identifying evidence-provision responsibility of enterprises , refining related regulations on anti-tax avoidance and establishing a unified and sound information system on anti-tax avoidance .

总之，理财活动中的税收筹划工作对加强企业税收管理、培养企业纳税意识、完善企业经营管理、促进税收增长等方面都大有益处。

In the conclusion , the work of tax planning in financial activities is benefit to strengthening tax management of enterprises , cultivating the consciousness of taxpayers , improving the management and operation of the enterprises , increasing tax revenues etc.

高增长既有经济稳健快速发展、经济运行质量大幅提高的因素，也有征管水平提高、纳税意识增强和除费正税的原因。

The high increase is attributed to not only the steady and sound development of economy and the large-extent improvement in economic operation quality , but also the improvement of taxing management , and the strengthening of tax paying consciousness .

主要从税制原因和征管原因两个方面进行论述，并指出由于纳税意识淡薄，违法现象严重使得当前缺乏良好的纳税环境。

Mainly carries on the elaboration from the tax system reason and the collection reason two aspects , and pointed out because tax payment consciousness is light , the illegal phenomenon seriously causes currently to lack the good tax payment environment .