中国税收征管能力变迁——1990年代以来税收征管制度改革及其效果检验

发布时间：2018-05-01 18:16

本文选题：征管流程重组 + 信息化　；参考：《中国软科学》2017年04期

【摘要】：过去20年中,中国税收征管体制经历了深刻变革。当中国税制面临新一轮重大改革时,探究以往征管改革对税收效率的影响机制及对改革效果做出评价,对深化税制改革具有意义。本文从组织流程重组、信息化和法制化角度梳理了相关制度变革。采用多指标多因素(MIMIC)潜变量模型估算了2004-2013年隐形经济规模,作为征管效果变量。并分别以纳税评估户数、评估补缴税额、重点税源信息库户数作为征管流程重组和信息化的代理变量,实证检验发现:1990年代中期以来,以隐性经济衡量的税收流失规模出现了普遍下降趋势;独立的新征管职能设立不仅自身带来的税收流失减少,且推动了传统稽查职能更好发挥作用;信息化与流程重组具有互补作用,二者共同作用对提高征管效率,降低税收流失发挥了重要作用。
[Abstract]:In the past 20 years, China's tax collection and management system has undergone profound changes. When China's tax system faces a new round of major reforms, it is of great significance to explore the influence mechanism of the previous tax collection and management reform to the tax efficiency and to evaluate the effect of the reform. This paper is of significance to deepen the reform of the tax system. This paper has combed the relevant system from the perspective of organizational process reengineering, information and legalization. By using the multi index and multi factor (MIMIC) latent variable model, the stealth economy scale of 2004-2013 years was estimated as the effect variables of the collection and management. The scale of tax loss in sexual economic measurement has a general declining trend; the establishment of independent new collection and management function not only reduces the loss of tax revenue itself, but also promotes the function of the traditional audit function, and the information and process reengineering have complementary roles. The two parties play an important role in improving the efficiency of the collection and management and reducing the loss of tax revenue. Effect.

【作者单位】：中南财经政法大学财政税务学院;
【基金】：国家社会科学基金重大项目“宏观税负;税负结构与结构性减税研究”(12&ZD044) 国家税务总局规划核算司专题研究项目“十二五时期企业税收负担研究”
【分类号】：F812.42

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