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1、学校代码10530学号201308520060分类号D922.22密级公开硕士学位论文税法遵从目标下我国纳税服务规则的完善学位申请人赖佳指导教师王霞副教授学院名称法学院学科专业法律硕士研究方向税法二〇一六年十二月二日TheperfectionoftaxservicerulesunderthetargetoftaxlawinChinaCandidateLaiJiaSupervisorAssociateProfessorWangXiaCollegeFacultyoflawProgramJurisMast
2、erSpecializationTaxlawDegreeMasterUniversityXiangTanUniversityDateDecember2,2016摘要近年来，为提高税法遵从度，国家税务总局出台了一系列纳税服务规则，经过探索和实践，使得纳税服务形式日趋多样。税法遵从是指纳税人遵照有关税收法律法规的规定，履行纳税的义务。纳税服务可以从完善规则和规范服务的内容等方面提高税法遵从的意愿与可能性。目前，我国纳税服务规则还存在法律位阶低、征纳双方权利配置不均衡等方面的不足，导致实践中出现纳税服务法
3、治程度低、缺乏整体规划、内容有待规范的问题。日本、美国和爱尔兰等国家有丰富的纳税服务经验，在分析借鉴的基础上，有必要从完善立法模式、均衡征纳双方权利等方面完善我国纳税服务的具体规则，从而有效促进纳税人税法遵从度的提高。关键词:纳税服务规则；税法遵从；纳税人IAbstractInrecentyears,inordertoimprovethecomplianceoftaxlaw,theStateAdministrationofTaxationissuedaseriesoftaxservicesrules
4、,throughcontinuousexplorationandpractice,maketheformsoftaxserviceincreasinglydiverse.Taxlawcompliancemeansthattaxpayersshouldfulfilltheirobligationtopaytaxinaccordancewithrelevantprovisionsoftaxlawsandregulations.Taxservicecanimprovethewillingnessandth
5、epossibilityoftaxlawcomplianceinperfectingtherulesandstandardizingservicecontent.Atpresent,taxservicerulesinourcountrystillhavesomedeficienciessuchaslowrankofcurrenttaxservicerules,unbalancedrightsallocationbetweentaxcollectionandpaytaxes,whichresultsi
6、nlowlegalintensityoftaxservice,lackofintegralstandardization,non-standardizationofcontent.TheUnitedStates,JapanandIrelandetchaverichexperienceincarryingouttaxservice.Onthebasisofanalyzingandutilizing,itisnecessarytoperfectthespecificrulesoftaxservicefr
7、omtheaspectsofdevelopingspecialtaxservicelaws,balancingrightsbetweentaxcollectionandpaytaxesetcinChina,whichcaneffectivelypromotethedegreeoftaxcompliance.Keywords:Taxservicesrules,Taxlawcompliance,Taxpayer.II目录第1章引言.....................................
8、...............................................................................11.1选题背景和研究意义............................................................................................11.2研究方法、思路及创新点.....................................
