| 公民意识和公民对个人所得税的纳税态度 |
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| 引用本文： | 戴健林,梁文政. 公民意识和公民对个人所得税的纳税态度[J]. 广州大学学报(社会科学版), 2002, 1(1): 87-91 |
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| 作者姓名： | 戴健林 梁文政 |
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| 作者单位： | 1. 广州大学,社会心理学研究所,广东,广州,510405
2. 广州市地税局,第三稽查分局,广东,广州,510220 |
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| 基金项目： | 本研究系广州大学社会心理学研究所和广州市地税局第三稽查分局合作项目"税务稽查对公民纳税态度及行为的调控"最终成果的主要部分. |
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| 摘 要： | 本研究以心理测量学方法调查了广州市民的公民意识、广州市民对个人所得税的纳税态度以及两者之间的关系。调查结果发现广州市民表现出较高的公民意识和较积极的个人所得税纳税态度,并且这两者之间存在着非常显著的相关关系。在此发现的基础上,本文提出了改善个人所得税征收和稽查的若干建议。
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| 关 键 词： | 公民意识 个人所得税 纳税态度 |
| 文章编号： | 1671-394X(2002)01-0087-05 |
| 修稿时间： | 2001-09-10 |
Personal Income Tax-paying: Civil Awareness and Attitude |
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| DAI Jian-lin,LIANG Wen-zheng. Personal Income Tax-paying: Civil Awareness and Attitude[J]. Journal of Guangzhou University(Social Science Edition), 2002, 1(1): 87-91 |
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| Authors: | DAI Jian-lin LIANG Wen-zheng |
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| Abstract: | This study is based on an investigation, among the Guangzhou residents, about the civil awareness of and the attitude towards paying personal income tax and the relationship between them. It is found that:1)Guangzhou residents show comparatively high civil awareness; 2)Guangzhou residents have fairly positive attitude towards paying personal income tax; 3)both the above issues have very evident correlation relationship. Based on these findings, some suggestions about how to improve the imposition and check of the personal income tax are discussed. |
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| Keywords: | civil awareness personal income tax attitude towards paying taxes |
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