基于非正式经济治理的小微企业推定课税

发布时间：2018-01-21 07:14

  本文关键词： 非正式经济 小微企业 推定课税　出处：《税务研究》2017年09期 　论文类型：期刊论文

【摘要】：非正式经济中包含大量涉及现金交易和易货交易的小微企业,这些企业在保存交易记录和财务账簿方面存在困难且较少依赖银行和金融交易机构,税务机关很难得到与征税相关的必要信息。从国家治理的角度看,通过推定课税将处于非正式部门的小微企业引入税收网络,将促进整个社会税收道德水平的提高。契约合同法、收入总额百分比法和定量评估法是各国在推定课税中采用的主要方法。对我国而言,在税收征管中细化小微企业行业分类、完善非法人小微企业推定课税办法、限制税务管理人员在推定课税中的自由裁量权有助于节省征管成本,推进非正式经济的正式化。
[Abstract]:The informal economy includes a large number of small and micro enterprises involved in cash and barter transactions, which have difficulties in maintaining transaction records and financial books and rely less on banks and financial trading institutions. It is difficult for tax authorities to obtain the necessary information related to taxation. From the point of view of national governance, small and micro enterprises in the informal sector are introduced into the tax network through the presumption of taxation. Contract contract law, total income percentage method and quantitative assessment method are the main methods adopted by countries in presumptive taxation. In tax collection and management, the classification of small and micro enterprises is refined, the method of presumptive taxation of unincorporated small and micro enterprises is perfected, and the discretion of tax administrators is restricted in the process of presumed taxation. It is helpful to save the cost of collection and management. To promote the formalization of the informal economy.
【作者单位】： 东北财经大学财政税务学院;
【基金】：国家社会科学基金重点项目“现代财政视阈下税收体系构建研究”(项目编号:16AJY021) 教育部人文社会科学研究一般项目“财政腐败的动因、效应及其治理:基于中国财政体制的理论分析与实证检验”(项目编号:15YJA790017) 辽宁省“百千万人才工程”资助项目“现代财政视阈下税收体系构建研究”(项目编号:辽百千万立项[2017]85号)的研究成果
【分类号】：F276.3;F812.42
【正文快照】： 近年来,随着国企改革的深化和城市化的逐步推进,我国大量城市下岗人员和转移至城市就业的农村劳动力进入壁垒较低的非正式部门就业。非正式经济在促进市场扩展和为技术能力有限的劳动者提供就业机会、使低收入家庭得以维持生计的同时,也对其治理提出了挑战(谷成、孙璐,2017a)，

本文编号：1450822