中国增值税遵从度评估及其影响因素研究

发布时间：2018-05-08 15:03

本文选题：增值税 + 遵从度　；参考：《南京财经大学》2014年硕士论文

【摘要】：1994年税制改革以来,增值税成为了我国第一大税种。随着“营改增”的不断深入,增值税的征税范围会不断扩大,其在国家税收收入中的比重也将越来越大。因此,对增值税的遵从程度进行研究是十分有必要的。通过增值税遵从度的评估,可以清楚地了解我国增值税的逃税状况,进而分析影响我国增值税遵从的相关因素,并在此基础上探寻治理我国增值税逃税的有效对策。首先,本文对税收遵从的一般理论进行了分析。内容主要包括相关概念的界定以及税收遵从的相关理论研究。具体地,文中对税收遵从、税收遵从度、地下经济、地上经济等相关概念进行了明确。之后,阐述了税收遵从的一般理论：威慑理论、契约理论、前景理论。在此基础上结合增值税自身的特征,分析了增值税(不)遵从问题的特点。其次,本文利用国民经济账户数据对我国地下经济和地上经济的增值税遵从度进行了评估。结果显示：2010年受地下经济影响的增值税遵从度为77.69%；地上经济中,2010年国内增值税遵从度和进口增值税遵从度分别为80.61%和84.76%。同期数据相比,地上经济的增值税遵从度高于地下经济。在地上经济中,进口增值税的遵从度高于国内增值税的遵从度。综合考虑地下经济和地上经济之后的增值税遵从度为70.57%(2010年)。从近年来我国增值税的遵从度的发展趋势来看,其大体是呈上升趋势的,说明我国的增值税征管水平在不断加强,但是与其他国家相比还存在一定的差距。然后,本文采用调查问卷的方式对增值税遵从度的影响因素进行了研究,通过构建结构性方程模型,得出基于纳税人、政府、税制三者之间关系的增值税遵从度影响因素。其中,税制因素是影响增值税遵从的最主要因素,其次是威慑因素和激励因素,纳税人因素的影响不明显。从各类因素包括的子因素来看,查获概率、处罚力度、诚信激励优待、税法复杂程度、税负合理程度、税制公平程度对增值税遵从度评价的影响比较显著,其因素负荷量均达到0.6以上(含),而其它因素的影响比较小。最后,综合理论与实证的分析,本文认为目前我国增值税的遵从度仍然偏低,要想进一步提高我国的增值税遵从度,遏制增值税税款的大量流失,保障国家财政收入,需要从以下三个方面努力：1.完善增值税制度。应减少我国增值税的税率级次,同时进一步扩大增值税的征税范围,完善纳税人的划分标准,从而降低税法的复杂性,使增值税纳税人负担更为公平、合理。2.强化威慑机制。税务机关应加强税收信息化建设,加大税务稽查力度和处罚力度。3.完善激励机制。税务机关应给予诚信纳税人激励优待,同时不断提高纳税服务质量,鼓励发展税务中介服务。此外,政府应增加财政支出的透明度,提高税款的使用效率。
[Abstract]:Since the tax system reform in 1994, VAT has become the largest tax category in China. With the deepening of "business reform", the scope of value-added tax will continue to expand, and its proportion in the national tax revenue will also be increasing. Therefore, it is necessary to study the compliance of VAT. Through the evaluation of VAT compliance degree, we can clearly understand the situation of VAT tax evasion in our country, and then analyze the relevant factors that affect the VAT compliance in our country, and on this basis, explore the effective countermeasures to control the VAT tax evasion in our country. Firstly, this paper analyzes the general theory of tax compliance. The content mainly includes the definition of related concepts and the related theoretical research of tax compliance. Specifically, the related concepts of tax compliance, tax compliance, underground economy and aboveground economy are clarified. Then, the general theory of tax compliance is expounded: deterrence theory, contract theory, prospect theory. On this basis, combined with the characteristics of VAT itself, the characteristics of VAT (noncompliance) are analyzed. Secondly, this paper evaluates the VAT compliance of China's underground economy and aboveground economy by using the national economic account data. The results show that the compliance degree of VAT in 2010 is 77.69%, and in the aboveground economy, domestic VAT compliance and import VAT compliance in 2010 are 80.61% and 84.76%, respectively. In the same period, the VAT compliance of the above-ground economy is higher than that of the underground economy. In the above-ground economy, the compliance degree of import value added tax is higher than that of domestic value added tax. The VAT compliance rate after considering the underground economy and the above ground economy is 70.57. According to the development trend of VAT compliance in China in recent years, it is on the whole rising, indicating that the level of VAT collection and management in our country is constantly strengthened, but there is still a certain gap compared with other countries. Then, this paper studies the influencing factors of VAT compliance by questionnaire, and obtains the influencing factors of VAT compliance based on the relationship among taxpayer, government and tax system by constructing structural equation model. Among them, the tax system is the most important factor which influences the compliance of VAT, followed by the deterrent factor and incentive factor, but the taxpayer factor is not obvious. From the sub-factors included, the probability of seizure, the degree of punishment, the preferential treatment of good faith, the complexity of tax law, the reasonable degree of tax burden, the fair degree of tax system have a significant effect on the evaluation of VAT compliance. The factor load is above 0.6, but the other factors have less influence. Finally, synthesizing the theory and empirical analysis, this paper thinks that the compliance degree of VAT in our country is still on the low side at present, if we want to further improve the VAT compliance degree of our country, curb the massive loss of VAT tax, and protect the national financial revenue. There are three ways to work: one. We will improve the VAT system. At the same time, the tax range of VAT should be expanded and the standard of tax-payer should be improved, so as to reduce the complexity of tax law and make the burden of VAT taxpayers more fair and reasonable. Strengthen the deterrence mechanism. Tax authorities should strengthen the construction of tax information, increase the intensity of tax inspection and punishment. Improve the incentive mechanism. Tax authorities should give incentives and preferential treatment to tax payers, improve the quality of tax service and encourage the development of tax intermediary services. In addition, the government should increase the transparency of fiscal expenditure and tax efficiency.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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