基于个人所得税的纳税遵从问题分析

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1、AbstraetT!TLE:THERESEARCHONTHETAXPAYERCOMPL!ESBASEDONPERSONALINCOMETAXMajor:AccountingName:DengChunfang5ignature:SuPervisor:物ngYOnghui5igna，u『e少驯川竺{DGfenSGDate:2009.3.19AbstFaCtUnlessmosttaxPayershowtheirwillingandbehaviortoeomPly，thetaxsystemwon’truneffeetively.

2、Althoughit15difficulttoreaehalevelofcomPleteeomPlianee，somethingcanbedonetothemeehanismdesigningtofosterbettertaxPayereomPlianee，oneewefindoutwhatfactorsaffecttaxPayereomPlianee.ThisessayaimstofindouthowtocreateafavorableenvironmentandinereasetaxPayereomPlianee，t

3、hroughstud外ngontherelationshiPbetweentaxPayereomPlianeeandtheoutsideenvironment，whiehineludestaxlawinstitution，taxadministration，governmenttaxusingsystemandsoeialelimateoftax.ThisartielebeginswiththeseleetedtoPiebaekground，ProPosestheresearehaim，definitetheseoPe，

4、mentalityandtheframeoftheartiele.ThroughtheresearehtothedomestieandforeignrelatedtaxrevenuescomPliedwithtocarryoutthesummaryandthestatement，this叭ieleelearsaboutdefinition，elassifieationandessentialfaetorswhiehinflueneethetaxrevenueeomPliedwith.Analyzesomedisadvan

5、tagesofoutsideenvirorunentinChina，whieheausetheunfavorableleveloftaxPayercomPlianee.Thedefectsintheoutsideenvironmentwhieh15confinedtoineludingtaxinstitution，taxadministration，taxusingsystem，andsoeialclimateoftaxarediseussed.Finally，weanalyZesomeexPerieneeoftaxat

6、ionmanagementinmodeleountriestogivesomeadvieesaboutelevatingthetax一eomPlianeerate.ItadvoeatesthattaxPayereomPlianeeshouldbetakenintoaeeountintheeonstruetionoftaxenvironment.WaystooPtimizetheenvironLmentaresuggestedtobeeultivatingtaxPayereonseiousness，strengthenin

7、gtaxlegalsystem，Perfeetingtaxinstitution，earryingoutPeoPle一orientedtaxadministration，establishingPublictaxusingsystem，andbuildinguPsoundsoeialelimate.Throughoutthisessay，thefoeus15onindividualtaxPayercomPlianee.Therefore，eomPlianeeofothertaxes15rarelyaddressed.[K

8、eywords1taxpayercomplianee，taxinstitution，taxadministration，taxusingsystem目录目录绪论1.1.1.1研究背景1.1.2研究意义1.2研究思路与基本框架结构.............................................