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北京近几年的私人机动车在快速增长,如何加强对私人机动车的车船使用税和车船使用牌照税的征管具有现实意义。本文运用成本——收益方法,分析私人机动车车船使用税的征管现状,提出了既降低征税成本,又降低纳税人的遵从成本,增加纳税人的违约成本,最终提高税收效率的征管新模式——指定银行代征(从纳税协查IC卡内的存款中划扣税款),地税机关设立查验点,交通管理部门配合查验工作,建立个人纳税信用电子档案。
In recent years, the rapid growth of private motor vehicles in Beijing has made it very important to strengthen the collection and management of motor vehicle use tax and motor vehicle license tax. This paper analyzes the status quo of tax collection and administration of private motor vehicle travel tax by using the cost-benefit method, puts forward a new mode of tax collection and management which not only reduces the tax cost, but also reduces the compliance cost of taxpayers, increases the default cost of taxpayers and ultimately increases the tax efficiency. - Designated bank on behalf of the collection (from the tax ICAO card deposits deducted tax), the local tax authorities set up checkpoints, traffic management department with the inspection work to establish personal tax credit electronic files.