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税收不遵从通常分为蓄意不遵从和非蓄意不遵从。蓄意不遵从是指纳税人本身就不愿意遵从税法;非蓄意不遵从是指纳税人本身愿意遵从税法,但由于对税法了解不够或计算失误等原因导致纳税申报的结果不准确。非蓄意不遵从纳税人是税务机关的主要辅导对象。一、依据风险任务科学确定辅导对象税务人员在工作中发现,非蓄意不遵从又可细分为显性和潜在两类。显性的非蓄意不遵从是指纳税人已经发生了不遵从行为;而潜在
Tax defaults are generally classified as intentional non-compliance and unintentional non-compliance. Intentional non-compliance means that the taxpayer itself is unwilling to comply with the tax law. Undescribed non-compliance refers to the taxpayer’s willingness to comply with the tax law, but the result of the tax declaration is inaccurate due to insufficient knowledge of the tax law or miscalculations. Non-intentional non-compliance with taxpayers is the main target of tax authorities. First, according to the risk task Scientifically determine the tax officers counseling objects found in the work, non-intentional non-compliance can be subdivided into two types of dominant and potential. Dominant non-compliant non-compliance means that the taxpayer has incurred non-compliance; and potential