我国税收征管问题研究
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摘要
我国进入经济转型时期以来,由于税制变化以及经济、技术发展的推动,税收征管制度一直处于一种动态的、不断变革的过程之中。然而,现行的税收征管模式实际运行中存在许多问题,如税收征管面临制度弱化、征管环境不建全、执法弹性值偏高等,从而导致了税收遵从度不高,税收流失比较严重。因此有必要认真探讨税收征管应遵循的理论原则,把握税收征管制度的规律,以期对税收征管的实际工作提供理论上的指导,这正是本文立论的根据。
本文拓展了税收征管研究的范围。以定性分析为主,结合定量分析,运用博弈论与委托代理理论对税收征管活动中各利益主体的动机、行为方式等进行分析,揭示了偷逃税行为的现象与动因,并提出了提高纳税遵从度的思路。本文以税收遵从为联系,将税收服务这个长期被我国所忽视的问题纳入税收征管研究的框架,在税收遵从的基础上引出税收服务与纳税人权利保护的问题,探讨了税务机关如何指导和帮助纳税人正确履行纳税义务、维护纳税人合法权益的途径。将纳税检查作为税收不遵从行为的矫正手段,纳入了“大征管”的研究范畴。
本文从成本*效益分析的角度用增量分析的方法构建税收征制度优化的理论模型,进行了税收征管的效率分析。并分析了税收征管制度改革可能出现的最优、次优、最劣、次劣四种情形,为优化税收征管提供了思路,并结合我国实际,提出税收征管改革可行的方法是实行次优选择。
本文在制度经济学的框架下研究了税收征管制度的文化环境,以湖北省楚文化为具体对象,分析了湖北人群所具有的性格特征,及其对税收征管的影响,阐述了用培育诚信纳税的社会意识和建立社会信用体系的方法来改善征管制度的非正式规则。
本文采取经验性实证的方法,即通过对征管制度进行观察、感知和归纳而得到新的理论启示,在对我国税收征管实践和国外税收征管经验的进行归结总结的基础上,得出借鉴和启示。运用制度变迁和创新理论分析税收制度在经济转型期的演变,从制度的供给与需求分析入手,探讨了我国税收征管制度的供需情况,分析了在我国所存在的税收制度陷阱问题,最后运用制度变迁理论,揭示了税收征管制度的强制性变迁。以制度变迁理论为基础,探讨了以降低交易成本为目的的税收征管制度优化方向,及可行的路径选择----税收专业化管理。以汉阳国税局为例对基层税务机构税收征管制度变迁作了实际考察,以汉阳国税局对个体零散税收实行委托代征为具体案例,进行了税收征制度优化的典型分析,其积极意义是降低征管成本、合理配置征管资源的,一并指出了契约合同不完善的问题以及协税人员可能的道德风险问题。
Since China has entered the economical reforming time, as a result of the tax system change as well as the economical, technological development promotion,tax collection and management system has been in a dynamic, ever-changing process. However, in the current mode of tax collection and the actual operation there are many problems, such as weakening of the system and the environment, it caused a law tax compliance, a more serious loss of tax revenue. It is necessary to discuss the theory principle which the tax collection should follow, grasps the tax collection system's rule, provides the instruction theoretically by the time to the tax collection's practical work, this is the basis for this argument.
This thesis extends the scope of tax collection. By the qualitative analysis primarily, the quantitative analysis, the game theory and the principal-agent theory, it revealed the phenomenon of tax evasion behavior and motivation, and put forward the thought to improve tax compliance.
By the tax compliance for the contact, it takes tax service issues which is long-neglected into the framework of tax collection, draws out the tax service and the taxpayer right protection question. Take the tax inspection as a corrective means to tax non-compliance, into the areas of a "big collection".
From the cost - benefit analysis's angle this article drafts the theoretical model, discuss the tax collection-manegment system's efficiency analysis. And analyzed the tax revenue collection-management system reform situations possibly to appear, the best, second best, the worst. Combined with the reality in China, it proposes the choice of the reform possibly shoud be the second best option.
This thesis has studied the tax collection system's cultural environment in the institutional economic's frame, taking the Chu culture of Hubei Province as the object, has analyzed the disposition characteristic which the Hubei crowd has, and its influence to tax collection-management,elaborated improves the collection system's unofficial rule with the cultivation good faith tax payment's social consciousness and the establishment society credit system's method. by using cultivation social awareness and the establishment of social credit system, improve collection and management system of informal rules.
This thesis adopts the empirical method, through the observation, the sensation and the induction to the collection system get a new revelation, in the practice of tax collection and tax administration abroad. Using institutional and innovation theory it analysis tax system in the economical transition period's evolution. It has discussed the direction to reduce transaction costs, and feasible path selection ---- tax professional management. Though the actual inspection of Hanyang tax Service, carried on the typical analysis.
本文拓展了税收征管研究的范围。以定性分析为主,结合定量分析,运用博弈论与委托代理理论对税收征管活动中各利益主体的动机、行为方式等进行分析,揭示了偷逃税行为的现象与动因,并提出了提高纳税遵从度的思路。本文以税收遵从为联系,将税收服务这个长期被我国所忽视的问题纳入税收征管研究的框架,在税收遵从的基础上引出税收服务与纳税人权利保护的问题,探讨了税务机关如何指导和帮助纳税人正确履行纳税义务、维护纳税人合法权益的途径。将纳税检查作为税收不遵从行为的矫正手段,纳入了“大征管”的研究范畴。
本文从成本*效益分析的角度用增量分析的方法构建税收征制度优化的理论模型,进行了税收征管的效率分析。并分析了税收征管制度改革可能出现的最优、次优、最劣、次劣四种情形,为优化税收征管提供了思路,并结合我国实际,提出税收征管改革可行的方法是实行次优选择。
本文在制度经济学的框架下研究了税收征管制度的文化环境,以湖北省楚文化为具体对象,分析了湖北人群所具有的性格特征,及其对税收征管的影响,阐述了用培育诚信纳税的社会意识和建立社会信用体系的方法来改善征管制度的非正式规则。
本文采取经验性实证的方法,即通过对征管制度进行观察、感知和归纳而得到新的理论启示,在对我国税收征管实践和国外税收征管经验的进行归结总结的基础上,得出借鉴和启示。运用制度变迁和创新理论分析税收制度在经济转型期的演变,从制度的供给与需求分析入手,探讨了我国税收征管制度的供需情况,分析了在我国所存在的税收制度陷阱问题,最后运用制度变迁理论,揭示了税收征管制度的强制性变迁。以制度变迁理论为基础,探讨了以降低交易成本为目的的税收征管制度优化方向,及可行的路径选择----税收专业化管理。以汉阳国税局为例对基层税务机构税收征管制度变迁作了实际考察,以汉阳国税局对个体零散税收实行委托代征为具体案例,进行了税收征制度优化的典型分析,其积极意义是降低征管成本、合理配置征管资源的,一并指出了契约合同不完善的问题以及协税人员可能的道德风险问题。
Since China has entered the economical reforming time, as a result of the tax system change as well as the economical, technological development promotion,tax collection and management system has been in a dynamic, ever-changing process. However, in the current mode of tax collection and the actual operation there are many problems, such as weakening of the system and the environment, it caused a law tax compliance, a more serious loss of tax revenue. It is necessary to discuss the theory principle which the tax collection should follow, grasps the tax collection system's rule, provides the instruction theoretically by the time to the tax collection's practical work, this is the basis for this argument.
This thesis extends the scope of tax collection. By the qualitative analysis primarily, the quantitative analysis, the game theory and the principal-agent theory, it revealed the phenomenon of tax evasion behavior and motivation, and put forward the thought to improve tax compliance.
By the tax compliance for the contact, it takes tax service issues which is long-neglected into the framework of tax collection, draws out the tax service and the taxpayer right protection question. Take the tax inspection as a corrective means to tax non-compliance, into the areas of a "big collection".
From the cost - benefit analysis's angle this article drafts the theoretical model, discuss the tax collection-manegment system's efficiency analysis. And analyzed the tax revenue collection-management system reform situations possibly to appear, the best, second best, the worst. Combined with the reality in China, it proposes the choice of the reform possibly shoud be the second best option.
This thesis has studied the tax collection system's cultural environment in the institutional economic's frame, taking the Chu culture of Hubei Province as the object, has analyzed the disposition characteristic which the Hubei crowd has, and its influence to tax collection-management,elaborated improves the collection system's unofficial rule with the cultivation good faith tax payment's social consciousness and the establishment society credit system's method. by using cultivation social awareness and the establishment of social credit system, improve collection and management system of informal rules.
This thesis adopts the empirical method, through the observation, the sensation and the induction to the collection system get a new revelation, in the practice of tax collection and tax administration abroad. Using institutional and innovation theory it analysis tax system in the economical transition period's evolution. It has discussed the direction to reduce transaction costs, and feasible path selection ---- tax professional management. Though the actual inspection of Hanyang tax Service, carried on the typical analysis.
引文
①杨得前：《税收遵从的理论研究及其在税收管理中的应用》,中国财政经济出版社,2007年版。
②[英]西蒙·詹姆斯、克里斯托弗·诺布斯《税收经济学》中国财政经济出版社2007年版2002年版第138页
①李林木,美国国内收入局审计选案系统的发展述评[J],税务研究,2004(9)：62-65
① Allingham, M. G and Sandmo,A. (1972),Income Tax Evasion:A Theoretical Analysis, Journal of Public Economics,1,323-338
①锡德里克·桑福德《成功税制改革的经验与问题》(第3卷)中国人民大学出版社,2001年版,第100页
②同上,第97页
③D.J皮里《纳税人服从经济学》,转引自《公共部门经济学前沿问题》,中国税务出版社,2000年版
①王韬、丹笑山《税务效率的分析与比较》(《涉外税务》1997年第6期
①杨德前《税收遵从的理论研究及其在税收管理中的应用》中国财政经济出版社2007年版第17-19页
①冯天瑜、周积明《中国古文化的奥秘》湖北人民出版社1986年版第12页
②冯天瑜、周积明《中国古文化的奥秘》湖北人民出版社1986年版第13页
①王逸《比格·纳瑞的税收文化观及其借鉴》,《涉外税务》2004年第1期
②李克山《利用治理理论构建我国新型的征税文化》《山西财税》(太原)2008年5期第
①王逸《比格·纳瑞的税收文化观及其借鉴》,《涉外税务》2004年第1期
①胡怡建、许文《税收逃逸的形成与治理》,上海人民出版社,2007年版,第114页
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①李林木,美国国内收入局审计选案系统的发展述评[J],税务研究,2004(9)：62-65
① Allingham, M. G and Sandmo,A. (1972),Income Tax Evasion:A Theoretical Analysis, Journal of Public Economics,1,323-338
①锡德里克·桑福德《成功税制改革的经验与问题》(第3卷)中国人民大学出版社,2001年版,第100页
②同上,第97页
③D.J皮里《纳税人服从经济学》,转引自《公共部门经济学前沿问题》,中国税务出版社,2000年版
①王韬、丹笑山《税务效率的分析与比较》(《涉外税务》1997年第6期
①杨德前《税收遵从的理论研究及其在税收管理中的应用》中国财政经济出版社2007年版第17-19页
①冯天瑜、周积明《中国古文化的奥秘》湖北人民出版社1986年版第12页
②冯天瑜、周积明《中国古文化的奥秘》湖北人民出版社1986年版第13页
①王逸《比格·纳瑞的税收文化观及其借鉴》,《涉外税务》2004年第1期
②李克山《利用治理理论构建我国新型的征税文化》《山西财税》(太原)2008年5期第
①王逸《比格·纳瑞的税收文化观及其借鉴》,《涉外税务》2004年第1期
①胡怡建、许文《税收逃逸的形成与治理》,上海人民出版社,2007年版,第114页
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