河南省税收流失及治理研究

发布时间：2018-09-08 18:19

【摘要】：税收流失是全世界国家面对的共同问题,税收流失的存在不仅会导致国家或地区财政收入非正常的减少,还会弱化国家财政的宏观调控能力,影响资源配置阻碍经济发展。世界各国尤其是发达国家都非常重视税收流失问题及治理,我国对税收流失问题的研究也更加深入,但区域性研究不足。税收不仅仅是“钱”的问题,“钱袋子”背后是国家与纳税人的关系。治理税收流失问题,不仅可以保证税款及时、充分入库,更能为财税体制改革的平稳推进保驾护航。河南省作为中部经济大省,经济水平持续提高,税收流失问题应加以重视。本文对河南省2001--2015年间公开经济和地下经济引起的的税收流失规模进行测算分析。采用税收收入能力测算法,对河南省公开经济中三个重要税种增值税、营业税、企业所得税税收流失进行测算,发现河南省公开经济税收流失规模较大,流失比例虽有波动但一般高于全国水平。利用收支差异法对河南省地下经济引起的税收流失进行估算,测算表明2012年后河南省地下经济引起的税收流失规模有所下降。结合测算结果和河南省实际发展情况来看,河南省税收流失主要来源于三方面,即纳税人遵从性原因、制度性原因和征管原因。针对河南省税收流失的原因,其治理首先要从国家宏观层面入手,必须落实税收法定原则,确保税法权威性;征纳双方权利与义务不对等不利于双方信赖合作,应完善纳税人权利保护机制,依法确立纳税人诚实推定权;还应建立专门的税务法庭,完善纳税人权利救济。而作为执行部门,河南省税收流失治理路径分为以下几个方面,首先应做到依法治税,还应努力提高征管水平,提供更多便民服务。随着互联网经济的迅猛发展,税务机关也要利用好大数据,做好税源管理和税务稽查。另外,税收活动与多部门相关,河南省税务机关要同金融、海关等部门协同治税,做好信用激励和税收宣传工作,减少税收流失。
[Abstract]:Tax loss is a common problem faced by countries all over the world. The existence of tax loss will not only lead to the abnormal reduction of national or regional financial revenue, but also weaken the macro-control ability of national finance and affect the allocation of resources to hinder economic development. Countries all over the world, especially developed countries, attach great importance to the problem of tax loss and governance, and the study of tax loss in our country is more in-depth, but the regional research is insufficient. Taxation is not just about money, but the relationship between the state and taxpayers. Managing the problem of tax loss can not only guarantee the timely and full storage of tax, but also guarantee the smooth progress of the reform of fiscal and taxation system. As a big economic province in central China, Henan Province's economic level continues to improve, and the problem of tax revenue loss should be paid more attention to. This paper calculates and analyzes the scale of tax loss caused by open economy and underground economy in Henan Province from 2001 to 2015. By using the method of calculating the tax revenue capacity, the author calculates the loss of three important tax categories in the open economy of Henan Province, namely, value-added tax, business tax, and enterprise income tax. It is found that the scale of the loss of open economic tax revenue in Henan Province is relatively large. Although the loss ratio fluctuates, it is generally higher than the national level. The tax loss caused by the underground economy of Henan Province is estimated by using the method of income and expenditure difference. The calculation shows that the scale of the tax loss caused by the underground economy of Henan Province has decreased after 2012. Combined with the results of calculation and the actual development of Henan Province, the tax revenue loss in Henan Province mainly comes from three aspects, namely, the reasons of taxpayers' compliance, the institutional reasons and the reasons of collection and management. In view of the reasons for the loss of tax revenue in Henan Province, the first step in its governance is to start from the macro level of the state, to implement the legal principles of taxation and to ensure the authority of the tax laws, and that unequal rights and obligations of both sides are not conducive to trust and cooperation between the two sides. It is necessary to perfect the protection mechanism of taxpayer's rights, establish taxpayer's honest presumption right according to law, and establish special tax court to perfect taxpayer's right relief. As an executive department, the management path of tax loss in Henan Province can be divided into the following aspects: first, we should manage taxes according to law, and we should also strive to improve the level of collection and management and provide more convenient services. With the rapid development of Internet economy, tax authorities should also make good use of big data, tax source management and tax inspection. In addition, tax activities are related to various departments. The tax authorities of Henan Province should coordinate with the departments of finance and customs to manage taxes, do a good job of credit incentives and tax publicity, and reduce the loss of tax revenue.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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