棋牌大全下载安装

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                        • 当前位置: 代写一篇论文多少钱 > 法律论文 > 明星偷税漏税的危害及其应对措施

                          明星偷税漏税的危害及其应对措施

                          时间:2018-12-23 10:15作者:哈尔滨工业大学
                          本文导读:这是一篇关于明星偷税漏税的危害及其应对措施的文章,偷税漏税最显着、最直接的后果是国家税收收入的减少和应上缴国库金额的流失,这必然会导致国家的财政支出计划和民众的生活都得不到保障,危害到社会公众的利益。

                            摘    要:棋牌大全下载安装 明星偷税漏税层出不穷。2018年某着名女星因巨额逃税案被处以8.8亿人民币的罚款。8.8亿罚款额创下了明星因偷税漏税所受处罚的最高纪录。这一事件使中国演艺界明星逃税情况又成了社会关注的热点话题。明星是中国的高收入群体,其通过各种形式逃避国家税收,在娱乐圈数见不鲜。明星偷税漏税会造成哪些危害?我国税制存在哪些问题,会导致明星偷税漏税行为屡禁屡犯?如何通过个税税制规避这一问题,使偷税漏税者无计可施?因此探讨这些问题并提出相关建议。

                            关键词: 明星; 偷税漏税; 税制;

                            1、 明星偷税漏税的危害

                            1.1、 侵蚀国家税收

                          棋牌大全下载安装   TOUSHUILOUSHUIZUIXIANZHE、ZUIZHIJIEDEHOUGUOSHIGUOJIASHUISHOUSHOURUDEJIANSHAOHEYINGSHANGJIAOGUOKUJINEDELIUSHI,ZHEIBIRANHUIDAOZHIGUOJIADECAIZHENGZHICHUJIHUAHEMINZHONGDESHENGHUODOUDEBUDAOBAOZHANG,WEIHAIDAOSHEHUIGONGZHONGDELIYI。GUOJIAZHENGSHUIDEBENYISHIDIAOJIEJINGJI、ZAOFUBAIXING,ZHENGSUOWEI“QUZHIYUMIN,YONGZHIYUMIN”,YINCIRENHETOUSHUILOUSHUIXINGWEIBUJINZHIJIEDAOZHIGUOJIACAIZHENGSHOURULAIYUANDEJIANSHAO,ERQIEJIANJIEYINGXIANGGONGMINDUIKE、JIAO、WEN、WEIDENGGONGGONGFUWUDEFULIXIANGSHOU。

                            XIANGBIYUGONGXINJIECENG,YINGSHIMINGXINGGEXINGDENGSHUYUGAOSHOURUQUNTI,GAOSHOURUDAOZHIGAOSHUIKUAN,NEIXIETONGGUOGEZHONGSHOUDUANTAOBIGONGSIHUOGERENYINGDANGJIAONADESUODESHUIDEXINGWEIZHIJIEQINSHIGUOJIACAIZHENGSHUISHOUSHOURU。

                            1.2、 导致税收不公

                          棋牌大全下载安装   MINGXINGZUOWEIGAOSHOURURENQUNHEGONGZHONGRENWU,TOUSHUILOUSHUIXINGWEILVYOUFASHENG,ERZHONGDISHOURUDEGONGXINJIECENGQUEZUNJISHOUFAANYUENASHUI。WANGYIYANJIUJUCENGCHUJUYIFENDIAOCHAJIEGUO,JIEGUOXIANSHIZI2005NIANYILAI,ZHONGGUOGERENSUODESHUIDEZHONGJIANLILIANGSHIBEISHANGGUANGSHENDENGYIXIANCHENGSHIDEGONGXINZU,TAMENSHIGESHUIDEZHULIJUN,GONGXIANLEZHONGGUODABUFENDEGERENSUODESHUI。CIWAI,ANZHAOXINANCAIJINGDAXUEJINGJIYUGUANLIYANJIUYUANTEPINYUANZHANGGANLILEGUANGUJI,ZHIDUOYOU1.53YIJUMINZAIJIAONAGERENSUODESHUI,HUANYANZHI,ZHONGGUOJINYOUBUDAOLIANGCHENGDERENKOUCAISHISHIZHIMINGGUIDENASHUIREN。GENGWEIYANJUNDESHI,YOUYUSHUIZHIQUEXIAN,FEIGONGXINGAOSHOURUQUNTIHENNANBEISHUIWUJIANKONGZHENGSHUI,YINCIKEYIDADANDITOUSHUI、LOUSHUI、TAOSHUI。XINQINLAODONGDEGONGXINJIECENGLAOLAOSHISHIJIAOSHUI,ERNAZHETIANJIABAOCHOUDEMINGXINGQUEYIGEZHONGTUJINGQUDAOTAOSHUI,ZHEIXIANRANDAOZHIJIQIYANZHONGDESHUIFUBUGONG。RANERSHANGSHUZHONGZHONGWENTIDUIYUSUYOU“WANSHUIGUO”ZHICHENGDEMEIGUOERYAN,XIANRANMEIYOURENHESHENGCUNTURANG。YINWEIMEIGUORENDUIYUSHUISHOUDETAIDU,ZHENGRUBENJIEMING·FULANKELINSUOYAN,“ZAIZHEIGESHISHANG,MEIYOUSHENMESHIQUEDINGDE,CHULESIWANGHESHUISHOU。”

                            个税的目的在于调节收入分配,意义在于高收入者多缴税、中低收入者少缴税甚至不交税。在普通人拿着五六千元工资仍然依法纳税的情况下,明星拿着天价片酬却偷税漏税,这不仅使个税调节收入分配的功能无法发挥,更是一种极端严重的税负不公平,特别是在我国实行累进制税率的情况下,更是严重影响到税收作为社会再次分配调节工具的实现。
                           

                          明星偷税漏税的危害及其应对措施
                           

                            1.3、 破坏税收秩序

                            TAOSHUIBIRANZAOCHENGZHENGFUSHOURUDELIUSHI,WEILEMIBUSUNSHI,QUEBAOCAIZHENGSHOURUDECHONGYUXINGHEWANCHENGJIDINGDECAIZHENGMUBIAO,ZHENGFUHUITONGGUOTIGAOSHUILVHEKAIPIXINSHUIYUAN,TUOKUANSHUIJIDENGFANGSHICHUTAIXINDEZHENGSHUICUOSHI。ZHEIBIRANHUIJIAZHONGNASHUIRENDENASHUIFUDAN,TAOSHUIZHETOUSHUILOUSHUIJINEYUEDACHENGSHINASHUIZHEDENASHUIFUDANYUEZHONG,EXINGXUNHUANBUDUANZAOCHENGLESHUIFUBUGONG,GENGJIADAJILEKAOQINLAOZHIFUDECHENGSHINASHUIZHEDEJIJIXING。SHUISHOUDEZHINENGZHIYISHIDIAOJIESHOURUFENPEI,CUJINSHEHUIGONGPING,TOUSHUILOUSHUIXINGWEIPOHUAISHUISHOUZHIXU,SHISHUISHOUZHINENGWUFAZHENGCHANGFAHUI。

                            2、 我国税制存在的问题

                            2.1、 纳税意识薄弱

                            NASHUIYISHISHIZHIGONGMINZAILEJIESHUISHOUZUOYONGSHICHANSHENGDENASHUIYIYUAN。GERENSUODESHUIZI1980NIANKAIZHENGYILAI,GONGMINDENASHUIYISHIYIZHIMEIYOUTIGAO。WOGUOGESHUIMUQIANNASHUIFANGSHIZHUYAOYOULIANGZHONG:DAIKOUDAIJIAOHEZHUDONGSHENBAO。DAIKOUDAIJIAOZHANDUOSHU,ZHIYOUQIANGZHIYAOQIUSHICAIHUIXIANGSHUIWUJUZHUDONGSHENBAO,YOUXIESHENZHIXIANGJINBANFABISHUITAOSHUI。NASHUIYISHIDIXIAWANGWANGHUIDAOZHINASHUIRENCAIQUGEZHONGSHOUDUANJINKENENGDETAOBINASHUIYIWU。DAOZHINASHUIYISHIBORUOZHUYAOYUANYINYOULISHIYUANYINHEQUANLIYIWUBUDUIDENGLIANGGEFANGMIAN。ZAIGUOQUJIQIANNIANDEFENGJIANSHEHUILI,FENGJIANTONGZHIZHEWEILEJIAQIANGTONGZHI,DUILAOBAIXINGHENGZHENGBAOLIAN,BAIXINGSHENGHUOKUBUKANYAN, “KEJUANZASHUIMENGYUHU”ZHEIZHONGCHUANTONGWENHUAZISHENG“SHUISHOUSHIKEEDE”CUOWUGUANNIAN。XIANRUJIN,WOGUOSHUISHOUDEXINGZHISHI“QUZHIYUMIN,YONGZHIYUMIN”,NASHUIRENXUYAOZHIDAOTAMENSUOJIAODESHUIYONGNAQULE、HUAZAISHENMEDIFANG,JILAOBAIXINGXIANGYOUDE“ZHIQINGQUAN”HE“JIANDUQUAN”,RUGUOGUOJIAZHENGFUGONGZUOZHENENGGOUJISHIGONGBUSHUIKUANDEYONGTUBINGJIESHOUQUNZHONGJIANDU,BAIXINGJIUHUIGENGJIASHENKEDILIJIESHUISHOUYONGZHIYUMINDEZHENZHENGHANYI,CAIHUIJIJIZHUDONGNASHUI。XIANGFAN,RUGUONASHUIRENDUIZIJISUONASHUIKUANDEYONGTUHEQUXIANGHAOBUZHIQING,JIUHUIXUERUOQIZHUDONGNASHUIDEYIYUAN,JIANGDIQIJIJIXINGHEZHUDONGXING。JIUERJIUZHI,JIUHUIXINGCHENGXIAOJINASHUI,SHENZHITAOSHUIHEKANGSHUI。

                            2.2、 税收制度不健全

                            JULEJIE,WOGUOMINGXINGDESHOURUZHUYAOLAIYUANYUSIZHONGQUDAO:YUGONGSIQIANDINGLAODONGHETONGMEIYUEQUDEGUDINGGONGZIXINJINSHOURUHUOGONGSIWEILEJILIYUANGONGJIYUDEGUQUANJILI、JIEPAIZAZHIGUANGGAODENGQUDELAOWUFEI、JINJINIANREMENDEFANGDICHANTOUZIDENGFANGSHIQUDEDETOUZILICAISHOURU、CHENGLIDULIDEGONGZUOSHISHOURU。SUIRANMINGXINGSHOURUQUDAODUOYANG,DANBINGBUYINGXIANGQIJIAOSHUI,WOGUOSHUISHOUZHENDUIBUTONGDESHOURULEIXINGDOUYOUBUTONGDEZHENGSHOUTIAOKUAN。ZAIZHONGGUOLAODONGZHESHOURUZHONG,MINGXINGDESHOURUYIZHIYAOYAOLINGXIAN,TEBIESHIDANGHONGGEXING、YINGXING。2019NIAN《FUBUSI》QUANQIUMINGXINGSHOURUPAIXINGBANGZHONG,CHENGLONGYIJIN4YIYUANRENMINBIDESHOURUCHENGWEIWEIYISHANGBANGDEZHONGGUOMINGXING。MINGXINGYINWEIGAOSHOURUZAISHUISHOUQIJILEIJINSHUILVZHONG,SHIYONGDESHIDIQIJI,YESHIDINGJI。JUYENEIRENSHIJIESHAO,MINGXINGWEILETAOBISHUISHOU,HUIFEIJINXINSIXIANGCHUGEZHONGFANGFA,RUCHENGLIDULIDEGONGZUOSHI,JINGXUANZHUCEDIDENG。

                            YIJU《GERENSUODESHUIFA》HE《GERENSUODESHUIFASHISHITIAOLI》,MINGXINGQUDEDELAOWUBAOCHOUYIGERENSHENFENJIAONADELAOWUBAOCHOULEIBIESUODESHUIESHIZUIGAODE。RUGUOMINGXINGCHENGLIDULIGONGZUOSHIHUOGONGSIDENGXINGSHI,JIAOSHUIKEYIANZHAOGETIHUHUOGONGSIDEGERENSUODESHUISHENFENJIAONA,QUDEDEBAOCHOUYUGONGZIXINJINHEBINGZHENGSHOU,SHIXINGLEIJINSHUILVJIAOSHUI,DADAJIANGDISUOJIAOSHUIE,ZHEIZHONGXINGSHIZAIJINNIANLAICHENGWEIYIZHONGFENGCHAO。

                          棋牌大全下载安装   CHULESHUISHOUFALVZHIDUBUJIANQUANJINASHUIZHETIGONGLETOUSHUILOUSHUIJIHUI,SHUISHOUZHENGSHOUSHOUDUANLUOHOU、GUANLIJIANDUBUDAOWEI、XINXICHUANDIBUJISHI、JIANGCHENGBUHELI,ZHEIXIEYEZAIYIDINGCHENGDUSHANGDAOZHILETOUSHUILOUSHUIXINGWEILVJINBUZHI,SHENZHIYUYANYULIE。ZHEIJIUBUNANJIESHIWEISHENMEZAICUNZAIHELIBISHUIDEFANGSHIXIA,YIRANYOUHENDUOMINGXINGXUANZETOUSHUILOUSHUILE。

                            2.3、 社会监督不足

                            SHUISHOUJIANDUSHISHUIWUBUMENZAIRICHANGZHENGGUANGONGZUOZHONG,DUINASHUIRENDESHENGCHANJINGYINGHENASHUIQINGKUANGJINXINGDEJIANCHAHEDUCU。SHEHUIJIANDUSHIZHIYOUGUOJIAJIGUANYIWAIDEGUANGDAMEITI、WANGLUOHERENMINQUNZHONGDEJIANDU。ZHUYAOYOUYIMEITIWEIDAOXIANGDEYULUNJIANDU、DIANTAIBAOZHIDENGWANGLUOJIANDUHEGERENZIFADEQUNZHONGJIANDU。ZHEIZHONGJIANDUDETEDIANSHIFEIGUOJIAQUANLIXINGHEFEIFALVQIANGZHIXING,GUOJIADEMINZHUHUASHUIPINGHERENYUANDEFALVYISHI、MINZHUGUANNIAN、DAODESHUIPINGYIJISHEHUIYULUNDUIJIANDUZUOYONGNENGFOUHENHAOFAHUIQIZHEJUEDINGXINGDEZUOYONG。

                            MUQIANSHEHUIJIANDUYISHISHANGWEICHENGSHU,GUANGDAMEITI、PUTONGQUNZHONGSHENZHIQUXIANGYUMANGMUZHUIXING,MEIYOUCHONGFENFAHUISHEHUIYULUNDUISHUISHOUFANZUIDEEZHIZUOYONG。QUANMINDEXIESHUIYISHIBORUO,MEIYOUZHENZHENGYISHIDAOYIFANASHUISHIGONGMINYINGJINDEYIWU、SHIWEIHUSHUISHOUGONGPINGDEZHONGYAOSHOUDUAN,YEMEIYOUYISHIDAOTOUSHUILOUSHUISHIJIANFEICHANGBUGUANGCAIDEXINGWEI。

                            3、 对策

                            3.1、 提高纳税意识、创造良好的税收环境

                          棋牌大全下载安装   TIGAONASHUIYISHIBUJINJINSHIZHENDUIGONGMIN,SHEHUIQUANTIDOUYINGGAITIGAONASHUIYISHI,XINGCHENGZIJUEYIFANASHUILIANGHAODESHUISHOUHUANJING。GUOJIAYAODONGYONGYIQIEKEYIDONGYONGDELILIANGJIADAXUANCHUAN。SHOUXIAN,XUANCHUANYAOMUBIAOMINGQUE。SHUIFAXUANCHUANYAOCONGTIGAONASHUIYISHIWEIMUDECHUFA,ZHENDUIBUTONGLEIXINGDENASHUIRENDEBUTONGXINLI,JIEHEYIFANASHUIGUANGXIANDEZHENGMIANXINGXIANGHEWEIFATAOSHUICHUYIFALVZHICAIDESHILI,JINXINGXUANCHUANJIAOYU。XUANCHUANSHUISHOUQUZHIYUMIN、YONGZHIYUMINDEBENYI,XUANCHUANZIJUENASHUIZUIGUANGRONG、TOUSHUILOUSHUIZUIKECHIDESHEHUIRONGRUGUAN,SHIZIJUEYIFANASHUIBUJINJINSHIJINGJIXINGWEI,ERQIESHANGSHENGCHENGWEIWENHUA、DAODEGUANNIAN。SHUIFAXUANCHUANYAOCHONGFENLIYONGGEZHONGMEITIQUDAO,BIRUWANGLUO、DIANTAIDENG。QICI,ZHENGFUBUMENYAOZUOHAOJIANGCHENGFENMING,JIANGLIMOFANNASHUIHU、CHENGFAWEIFANASHUIREN。ZUIHOU,TIGAONASHUIYISHIYAOCONGXIAOZHUAQI,ZAIXUEXIAOKAISHENASHUIZHISHIDEXUANCHUANJIAOYUKECHENG,CONGXIAOXINGCHENG“YIFANASHUIRENRENYOUZE、ZHUDONGNASHUIZUIGUANGRONG”DENASHUIYISHI。

                            3.2、 建立健全现代化税收征管制度、加强税务监查与处罚力度

                          棋牌大全下载安装   WANZHENGDESHUISHOUZHENGGUANFAZHISHIBAOZHENGSHUISHOUZHENGGUANYOUFAKEYIDEQIANTI。YINCI,YINGBAJIAQIANGSHUISHOUZHENGGUANGONGZUOZUOWEIZHILITOUSHUILOUSHUIDEJICHUGONGZUO。SHUISHOUZHENGGUANDEJIANQUANBAOKUOSHENBAONASHUI、LIANJICHA、WEIGUICHULI、BAOHUNASHUIRENQUANLIDENG。SHUIWUBUMENDEQUANWEIXINGSHISHUISHOUGONGZUOQIANGZHIXINGDEBAOZHANG,SHUIFAZHIXINGDEQUANWEIXINGSHITIGAONASHUIRENNASHUIYISHIDEBAOZHENG。SHUIWUBUMENYAOMINGQUEZHENGSHUIQIANGZHIXINGYUANZE,NULIPAICHUGEZHONGGANRAOZHIFADEZHANGAIHEZULI,YINXING、HAIGUAN、GONGSHANGDENGBUMENYOUYIWUPEIHESHUISHOUZHIFAXINGWEI。DUIYIFANASHUIRENYAOWEIHUQIHEFAQUANYI,DUIWEIFATAOSHUIZHEBIXUQIANGZHICHULI。WOGUOMUQIANBINGMEIYOUDUITOUSHUILOUSHUIDENGWEIFAXINGWEICHUYIZHONGFA,DAOZHIWEIFAFANZUICHENGBENDI,YUELAIYUEDUODETAOSHUIZHEBAOYIJIAOXINGXINLIZUANFALVLOUDONG,ZHEISHITAOSHUILVJINBUZHIDEYIGEZHONGYAOYUANYIN。YINCI,YINGGAIJIADAWEIFAFANZUIXINGWEIDECHUFALIDU,MINGQUEDUINASHUIRENTOUSHUI、LOUSHUI、TAOSHUIDECHUFACUOSHI,YANZHENGZHIFA,JUEBUXINCISHOURUAN。JIADATOUSHUILOUSHUIDEJIHUICHENGBEN,CONGERJIANSHAOTOULOUSHUIXINGWEIDEFASHENG。

                            3.3 、加强社会监督、建立信用机制

                            JINJINYIKAOGUOJIAHEZHENGFUYIKAOFALVSHOUDUANJIANDUHEZHILITOUSHUILOUSHUIXINGWEISHIBUGOUDE,ZAIDANGJINXINXIHUASHIDAIYINGCHONGFENFAHUISHEHUIJIANDUDEYOUSHI。YOUYUWOGUOYOU“MINGZHEBAOSHEN”DECHUANTONG,“SHIBUGUANJIGAOGAOGUAQI”DEXINLI,HUIJITOUSHUILOUSHUIZHETIGONGGEZHONGKONGDANG。YINCI,DANGCUIYONGYUANPUCHUTAOSHUIXINGWEISHI,YIDUYINFALEQIANGLIEDESHEHUIFANXIANG。YIFANGMIANQUNZHONGJUBAOWEIFAXINGWEIDAJILEWEIFATAOSHUIXINGWEI;LINGYIFANGMIANYEWEIQUNZHONG“RUHEZUOHAOJIANDUZHE”TIGONGLEMOFANSHILI。JIANLIJUBAOJIANGCHENGJIZHI,DUIJUBAOYOUGONGZHEZHONGJIANG,DUITOULOUTAOSHUIZHEZHONGFA,RANGTOUSHUILOUSHUIZHEWUCHUKETAO、WUJIKESHI。JIAQIANGSHEHUIJIANDUDETONGSHIJIANLINASHUIXINYONGJIZHI,YUYINXING、ZHIFUBAODENGPINGTAIHEZUO,JIAQIANGYINSHUIHUDONG。LEISIYUYINXINGDAIKUAN,BAYIFANASHUIYUGERENZHENGXINJIEHE,JIANGTOULOUTAOSHUIXINGWEIXIERUGERENZHENGXINWEIFAJILU,CUSHIMEIGERENDOUNENGYIFANASHUI,DUJUETOUSHUILOUSHUIXINGWEI,JIANLILIANGHAODEXINYONGJIZHI,RANGTOUTAOSHUIZHECHUYU“LAOSHUGUOJIE,RENRENHANDA”DEJINGDI。

                            参考文献

                            [1] 依依.明星偷税漏税的法律规制探讨[J].现代商贸工业,2019.
                          棋牌大全下载安装   [2] 避税、逃税、节税问题的研究[EB/OL].http://www.docin.com/p-437504174.html?docfrom=rrela,2019.

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