营改增背景下企业税收遵从成本研究

发布时间：2018-04-29 02:01

本文选题：营改增 + 税收遵从成本　；参考：《南京大学》2017年硕士论文

【摘要】：营业税改征增值税(以下简称"营改增"),是我国税收制度的重要变革,对我国社会整体运行产生了重要影响,因此营改增政策执行与政策评估一度成为研究热点,但从现有文献来看,大多数研究成果均侧重于税负、企业盈利变化的测量估算,这些评价肯定了营改增在结构调整、企业减负等方面的积极影响,但对于营改增微观执行问题却鲜有涉及。税收遵从理论是研究纳税人为何选择遵从、如何提高税收遵从程度的理论,对于改进税收管理和政策执行具有重要启示。增值税税制相比营业税更为复杂,已有研究均指出增值税存在纳税成本,即企业纳税时为遵从税务机关要求花费的时间、货币等,不包括所缴税款,过高等缺点,因此,营改增有可能会增加企业税收遵从成本,造成税收流失问题进一步严重化,不利于政策的顺利执行。但是,目前为止,关于研究营改增背景下税收遵从成本的文献也少之又少。为此,本文以税收遵从理论为基点,以营改增政策改革为背景,力求从理论与实践结合的角度,考察企业税收遵从成本的变化情况和影响因素,为改善营改增政策执行提供另一个可能的观察视角。本文首先对营改增改革背景做了简要介绍,并对营改增改革逻辑和改革效应进行阐述;随后,从理论和现实两个方面,概括出税收遵从成本四个方面的影响因素,分别为税收制度、纳税特质、纳税服务和税法环境,并结合政策文本和相关事实,重点阐述营改增对企业税收遵从成本的作用机制,在此基础上提出本文研究假设;然后,通过问卷数据统计,对企业税收遵从成本变化情况和影响因素进行了描述和分析,在对研究假设做了检验与修正,得出最终结论;最后,基于研究结论,本文从企业和政府两个方面,对减少税收遵从成本提出了对策建议。本文所用研究方法包括文本分析法、访谈法、问卷调查法和定量分析法,数据分析主要采用相关性检验和均值分析法。问卷调查法中,选取企业税收遵从成本为因变量,税收制度、企业纳税特质、税法环境和纳税服务为自变量。研究结论表明,营改增后企业税收遵从成本有增加趋势,主要表现在,一方面企业纳税相关流程更加复杂,企业纳税申报送审资料较为繁琐、发票管理更加麻烦;另一方面,短期内营改增改革收益不显著,多数纳税人没有感受到税负变化,企业税款扣除收益、管理收益和税收筹划收益不明显。研究还发现,企业遵从成本和税制、企业纳税特征、税法环境和纳税服务有较强的相关性,整体而言,现代服务业普遍比交通运输业困难,企业员工规模越大,税收遵从成本越高,课税方式越复杂,税收遵从成本越高,税收制度复杂程度与税收遵从成本成正相关,纳税服务质量与税收遵从成本成负相关,税法环境越严格,税收遵从成本越低。本文认为,税要减少税收遵从成本,必须依靠企业和政府的共同努力。其中,企业作为税收遵从者,应该保持良好心态,从税收筹划、税务管理方面提前做好准备,特别是要加强政策的理解和跟进。政府作为管理方,要站在企业角度思考问题,不断优化顶层设计,努力改善纳税服务,做好风险管控,减少企业遵从障碍。
[Abstract]:It is an important change in the tax system of our country, which has an important influence on the overall operation of our country. Therefore, the implementation of the policy and the evaluation of the policy have become a hot spot. However, from the existing literature, most of the research results are focused on the tax burden and the measurement and estimation of the change of enterprise profits. The evaluation affirms the positive influence of the reform on the structure adjustment and the loss of the enterprise, but it is rarely involved in the problem of improving the micro execution of the camp. The theory of tax compliance is the theory of why taxpayers choose to comply and how to improve the degree of tax compliance. The tax tax system is more complex than the business tax. The existing research has pointed out that the value added tax has the cost of tax, that is, the time for the enterprise to comply with the tax authorities, the money and so on, does not include the tax payment and the excessive shortcomings. Therefore, it may increase the tax compliance cost of the enterprise, and cause the problem of tax loss to be further serious. It is not conducive to the smooth implementation of the policy. However, so far, there are few literature on tax compliance costs under the background of tax compliance. This paper, based on the theory of tax compliance, is based on the reform of the reform policy, and tries to investigate the change of the tax compliance cost and the influence cause from the combination of theory and practice. In order to provide another possible observation angle of view to improve the implementation of the reform and increase policy, this article first briefly introduces the background of the reform and increase of the reform, and expounds the reform logic and effect of the reform. Then, from two aspects of theory and reality, it summarizes the four factors of tax compliance, which are the tax system, The characteristics of tax, tax service and tax law environment, combined with the policy text and related facts, focus on the role mechanism of the tax compliance cost of the enterprise to increase the tax compliance cost. On this basis, this paper puts forward the research hypothesis. Then, through the questionnaire data statistics, this paper describes and analyzes the change of the enterprise tax compliance cost and the influencing factors, in the research of the research. In the end, based on the conclusion of the study, based on the conclusion of the study, this paper puts forward some suggestions on reducing the tax compliance cost from two aspects of the enterprise and the government. The research methods used in this paper include text analysis, interview, questionnaire and quantitative analysis, and the data analysis mainly uses correlation test and average. The method of value analysis. In the questionnaire survey, the tax compliance cost is selected as the dependent variable, the tax system, the enterprise tax quality, the tax law environment and the tax service are the independent variables. The conclusion shows that the tax compliance cost of the enterprise is increasing, mainly manifested in the more complex tax related process of the one side enterprise and the tax return of the enterprise. On the other hand, in the short term, the profit of the reform is not significant. Most taxpayers do not feel the change of the tax burden, the tax deduction of the enterprises, the income of the enterprise tax, the income of management and the income of tax planning are not obvious. The service industry has a strong relevance. In general, the modern service industry is generally more difficult than the transportation industry, the larger the employee size, the higher the tax compliance cost, the more complicated the tax mode, the higher the tax compliance cost, the positive correlation between the tax system complexity and the tax compliance cost, the tax service quality and the tax compliance cost negatively related to the tax. The stricter the law environment is, the lower the tax compliance cost, the lower the tax compliance cost. This article holds that tax should reduce the tax compliance cost, and must rely on the joint efforts of the enterprises and the government. Among them, as tax compliance, the enterprises should maintain a good state of mind, prepare for the tax planning and tax management in advance, especially to strengthen the understanding and follow-up of the policy. The government should act as an example. Managers should think about problems from the perspective of enterprises, constantly optimize the top-level design, strive to improve tax services, do well in risk management and control, and reduce barriers to compliance.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275

【相似文献】