申山宏 徐志敏

[摘 要] 党的十八大提出了进一步优化政府行政改革的进度，强化工作理念的完善，不断提高政府廉政建设，提高政府的工作效率，逐步建立起人民满意的服务型政府。营改増后税收遵从成本影响因素发生了变化，税制因素更为复杂，税法环境趋向严格，征管衔接不畅。按照中央的整体工作部署，税务部门应不断地优化税收征收管理和规范纳税行为，转变税务机关的服务工作的理念，提高纳税服务管理的工作质量，推动纳税服务工作的全面发展，进而为纳税人提供更为高效和优质的纳税服务，提高纳税人对税务机关的满意度。

[关键词] 营改增；纳税遵从；纳税管理

[中图分类号] F812.42 [文献标识码] A [文章编号] 1009-6043（2018）03-0129-03

Abstract： The 18th National Congress of the Communist Party of China put forward to further optimize the progress of government administration reform， strengthen the improvement of working concept， constantly improve the clean government construction， promote the work efficiency of the government， and to gradually establish a satisfactory service-oriented government. After the implementation of value-added taxinstead of business tax， influence factors of tax compliance cost has changed. The tax factor is more complicated. The tax collection environment tends to be strict. The collection and management are not well connected. In accordance with the overall deployment of the central government， the tax authorities should optimize taxation management and standardize the taxpaying behavior， change the service concept， improve the quality of tax service management， and promote the comprehensive development of tax services， so as to provide tax payers more efficient and high-quality tax services for improving the satisfaction of taxpayers to tax authorities.

Key words： replacement of business tax with value-added tax， tax compliance， taxpaying management

与营业税相比，增值税在纳税的会计处理和具体的会计核算方面可能更为复杂，对纳税人提出了更高的要求，也需要纳税人遵循相应的税收管理方法，提高纳税的税收遵从管理意识。在营改增的背景下，需要提高税收管理的环境意识，提升纳税人工作能力，政府应加强对税收管理的力度，提升制度化的税收管理水平。从企业角度来看，需要较高的纳税管理水平，严格的进行纳税规范管理，提升税收环境管理的方式。随着营改增的不断完善，企业所面临的管理规范性要求越来越高，税收成本管理风险成为推动纳税人健康发展的重要内容。纳税人必须顺应政策发展的要求，结合自身内控做出及时调整，不断增强政策适应能力，提高防范风险意识。……