我国增值税逃税行为的影响因素研究

发布时间：2018-11-25 18:31

【摘要】：关于增值税遵从问题的研究,特别是其中的增值税逃税问题,是国外国家和我国政府需要共同解决的问题。在我国,增值税逃税现象严重,逃税规模大,使得我国的税收收入减少,国家的经济职能受到制约,国家宏观调控效果受到限制。本文通过理论模型与实证调查,试图探究影响增值税逃税的因素,进而为治理增值税逃税提供对策。本文主要研究结论如下：1.建立增值税逃税理论模型,初步探索了影响增值税逃税行为的因素。模型涵盖的增值税逃税影响因素有：稽查能力、稽查率、处罚率、税率、销售收入等。模型得出的主要结论有：①当处罚较大时,稽查能力、稽查率与逃税额呈现负相关关系；处罚较低时,稽查能力、稽查率对逃税行为的影响不确定。②当税务机关具有一定的稽查水平时,处罚率与逃税额呈现负相关关系,而当稽查水平很低时,即使处罚率很高,处罚的威慑作用也不明显,处罚率对逃税行为的影响不能确定。2.通过问卷调查方式对增值税逃税进行实证分析。实证分析采用SPSS统计软件包,利用频数分析、相关分析、列联表分析等功能分析了增值税逃税情况,并考察稽查能力、稽查率、处罚率、奖励政策因素对增值税逃税行为的影响。实证分析结果与理论模型分析结果基本一致。本文根据我国当前增值税逃税现状,结合理论与实证分析结果,在国际经验的基础上,提出治理增值税逃税的对策：第一,加强增值税征管水平。税务部门要从提高稽查水平、强化处罚机制、提高审计力度的角度出发,实现对逃税行为的威慑力和遏制力,以有效降低纳税人的逃税行为。第二,加强增值税专用发票管理。税务部门应当重视增值税专用发票的管理与实施,保证增值税纳税人足额上缴应纳税款,降低增值税收入的流失。第三,发挥激励机制的作用。税务部门应当加强增值税纳税人的信用体系建设,激励纳税人按时足额缴纳应纳税款。最后,深化增值税税源监控管理,构建增值税纳税评估体系。税源监控,纳税评估是防范逃税行为的有效措施。
[Abstract]:The research on VAT compliance, especially the problem of VAT evasion, is a problem that needs to be solved by both foreign countries and our government. In our country, the phenomenon of value-added tax evasion is serious, the scale of tax evasion is large, the tax revenue of our country is reduced, the economic function of the country is restricted, and the effect of national macro-control is restricted. Through theoretical model and empirical investigation, this paper attempts to explore the factors that affect VAT tax evasion, and then provides countermeasures for the management of VAT tax evasion. The main conclusions of this paper are as follows: 1. The theoretical model of VAT tax evasion is established, and the factors influencing the VAT evasion behavior are preliminarily explored. The influencing factors of VAT tax evasion are: audit ability, audit rate, penalty rate, tax rate, sales income and so on. The main conclusions of the model are as follows: 1 when the penalty is large, the audit ability, audit rate and tax evasion rate are negatively correlated; When the punishment is low, the influence of audit ability and audit rate on tax evasion is uncertain. 2 when the tax authorities have a certain level of inspection, the penalty rate has a negative correlation with the amount of tax evasion, but when the level of inspection is very low, even if the punishment rate is very high, The deterrent effect of punishment is not obvious, and the effect of penalty rate on tax evasion is uncertain. 2. 2. An empirical analysis of VAT tax evasion is carried out by means of questionnaire survey. The empirical analysis uses SPSS statistical software package, using frequency analysis, correlation analysis, list table analysis and other functions to analyze the situation of value-added tax evasion, and to investigate the inspection ability, audit rate, punishment rate, etc. The effect of incentive policy on VAT evasion. The results of empirical analysis and theoretical model analysis are basically consistent. According to the current situation of value-added tax evasion in our country, combined with the theoretical and empirical analysis results, based on the international experience, this paper puts forward the countermeasures to control value-added tax evasion: first, to strengthen the level of value-added tax collection and management. From the angle of improving the level of inspection, strengthening the punishment mechanism and enhancing the audit strength, the tax authorities should realize the deterrent and containment to tax evasion, so as to effectively reduce the tax evasion of taxpayers. Second, strengthen value-added tax special invoice management. The tax department should attach importance to the management and implementation of special invoices for VAT, ensure that the VAT taxpayers pay the due tax in full, and reduce the loss of VAT revenue. Third, give play to the role of incentive mechanism. The tax authorities shall strengthen the construction of the credit system of the VAT taxpayers and encourage them to pay the tax payable in full and on time. Finally, deepen the monitoring and management of VAT tax sources, and build a VAT tax assessment system. Tax source monitoring and tax assessment are effective measures to prevent tax evasion.
【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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