“减税”还需“减费”:非税负担对企业纳税遵从的影响

发布时间：2018-05-30 21:05

本文选题：税率 + 非税负担　；参考：《经济学动态》2015年06期

【摘要】：本文将非税负担纳入税收遵从的研究视野,以报告利润和推算利润的趋近程度衡量企业纳税遵从度,并利用2003-2007年的中国工业企业数据库大样本数据实证考察了实际税率、非税负担与企业纳税遵从之间的关系。研究发现:企业的实际所得税率越高其纳税遵从度越低;非税负担越轻纳税遵从度越高;减轻企业非税负担会弱化实际税率提高带来的负面效应。结果表明,税费负担过重是导致企业纳税不遵从现象普遍存在的重要原因,但调整非税收入的政策效果要更强,不仅可以直接提高企业纳税遵从度,还能对税率变化与纳税遵从两者的关系有一定的调节作用。这也意味着,政府收入并不会因非税收入的减少而减少,反而会随着企业减负效应的持续放大呈稳步上升之势,从而有助于政府最终回到依法治税、企业依法纳税的良性轨道上来。
[Abstract]:In this paper, the non-tax burden is brought into the research field of tax compliance, and the degree of corporate tax compliance is measured by the convergence of reported profits and calculated profits, and the actual tax rate is empirically investigated by using the large sample data of Chinese industrial enterprise database from 2003 to 2007. The relationship between non-tax burden and tax compliance. It is found that the higher the actual income tax rate, the lower the degree of tax compliance; the lighter the non-tax burden, the higher the tax compliance degree; and the less the non-tax burden is reduced, the negative effect brought by the increase of the effective tax rate will be weakened. The results show that the overburden of taxes and fees is an important reason leading to the phenomenon of corporate tax noncompliance, but the policy effect of adjusting non-tax income is stronger, which can not only directly improve the degree of tax compliance of enterprises. It can also regulate the relationship between tax rate change and tax compliance. This also means that government revenue will not be reduced by the reduction of non-tax income, but will increase steadily as the burden reduction effect of enterprises continues to amplify, thus helping the government to finally return to administering taxes according to the law. The benign track of enterprises paying taxes according to law.
【作者单位】：东北财经大学经济与社会发展研究院;
【基金】：国家社科基金重大项目“推进农业转移人口市民化:路径选择、财力保障与地方政府激励研究”(14ZDA032) 国家自然科学基金项目“中国经济结构转型问题研究——基于公共投资、经济增长与结构转型内生关系的分析”(71173031) 教育部人文社会科学重点研究基地重大项目“中国产业低碳化转型的路径与政策研究”(12JJD790021)资助
【分类号】：F812.42;F275

【参考文献】