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为了分析影响我国企业纳税行为的主要因素,本文围绕影响企业纳税行为的因素,分别在企业内部和代表政府的税务部门内部就同一问题进行了调查。调查问卷中企业的样本信息来自于四个不同的部分:一部分来自四川省劳动厅企业培训班的调查问卷(省级问卷);一部分来自贵州大学MBA402班的调查问卷(学员来自全国各地,样本分散具有全国性的特点);一部分来自于某房地产集团公司培训班的问卷(样本具有行业特征,同时也是我国税收问题比较严重的行业);一部分来自中国税网的资料(样本具有区域分散的特点,且样本对象对政府改革充满渴望)。
In order to analyze the main factors that affect the tax behavior of Chinese enterprises, this article surveys the same issue within the enterprise and within the tax department that represents the government, respectively, based on the factors that affect the tax behavior of the enterprises. The sample information of the enterprises in the questionnaire comes from four different parts: one is from the questionnaire (provincial questionnaire) of Sichuan Provincial Department of Labor enterprise training course; the other is from the Guizhou University MBA402 questionnaire (trainees from all over the country, the sample is scattered With a national feature); part of the questionnaire from a real estate group training course (the sample has the characteristics of the industry, but also the tax industry in China is more serious); part of the data from the Chinese tax net (sample has the characteristics of regional dispersion, And the sample object is full of desire for government reform).