完善我国税收有奖举报制度的思考

完善我国税收有奖举报制度的思考
张永忠
【期刊名称】《西安财经学院学报》
【年(卷),期】2015(28)2
【摘要】The phenomena of tax evasion is very common in China .An effective system of tax report can help tax authorities to investigate such behavior of tax evasion .But the current system of tax report with prize as a reward has obviously become outdated .The authorities must change their idea and fully under‐stand the importance of the system of tax report with prize as a reward ,understanding the essence of this system .T
herefore ,keeping the informers being confidential should be considered as the first priority .On the basis of positive action and clear institutional framework ,the system of tax report with prize as a re‐ward can be perfected in our country with other departments’ experience for reference .%我国逃漏税现象严重，有效的税收有奖举报制度能为税务机关查处逃漏税行为提供帮助，但现行的税收有奖举报制度已经明显落伍了，不能发挥应有的作用。

因此，首先必须转变观念，充分认识税收有奖举报制度的重要性，正确理解税收有奖举报的本质，切实把为举报人保密作为有奖举报制度的第一要务，在此基础上积极行动，明确制度架构，借鉴其他部门的经验以完善我国的税收有奖举报制度。

【总页数】4页(P11-14)
【作者】张永忠
【作者单位】江苏大学财经学院，江苏镇江 212013
【正文语种】中文
【中图分类】F810.42
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