本文選題：增值稅 + 遵從度��； 參考：《南京財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：1994年稅制改革以來(lái),增值稅成為了我國(guó)第一大稅種。隨著“營(yíng)改增”的不斷深入,增值稅的征稅范圍會(huì)不斷擴(kuò)大,其在國(guó)家稅收收入中的比重也將越來(lái)越大。因此,對(duì)增值稅的遵從程度進(jìn)行研究是十分有必要的。通過(guò)增值稅遵從度的評(píng)估,可以清楚地了解我國(guó)增值稅的逃稅狀況,進(jìn)而分析影響我國(guó)增值稅遵從的相關(guān)因素,并在此基礎(chǔ)上探尋治理我國(guó)增值稅逃稅的有效對(duì)策。首先,本文對(duì)稅收遵從的一般理論進(jìn)行了分析。內(nèi)容主要包括相關(guān)概念的界定以及稅收遵從的相關(guān)理論研究。具體地,文中對(duì)稅收遵從、稅收遵從度、地下經(jīng)濟(jì)、地上經(jīng)濟(jì)等相關(guān)概念進(jìn)行了明確。之后,闡述了稅收遵從的一般理論：威懾理論、契約理論、前景理論。在此基礎(chǔ)上結(jié)合增值稅自身的特征,分析了增值稅(不)遵從問(wèn)題的特點(diǎn)。其次,本文利用國(guó)民經(jīng)濟(jì)賬戶數(shù)據(jù)對(duì)我國(guó)地下經(jīng)濟(jì)和地上經(jīng)濟(jì)的增值稅遵從度進(jìn)行了評(píng)估。結(jié)果顯示：2010年受地下經(jīng)濟(jì)影響的增值稅遵從度為77.69%；地上經(jīng)濟(jì)中,2010年國(guó)內(nèi)增值稅遵從度和進(jìn)口增值稅遵從度分別為80.61%和84.76%。同期數(shù)據(jù)相比,地上經(jīng)濟(jì)的增值稅遵從度高于地下經(jīng)濟(jì)。在地上經(jīng)濟(jì)中,進(jìn)口增值稅的遵從度高于國(guó)內(nèi)增值稅的遵從度。綜合考慮地下經(jīng)濟(jì)和地上經(jīng)濟(jì)之后的增值稅遵從度為70.57%(2010年)。從近年來(lái)我國(guó)增值稅的遵從度的發(fā)展趨勢(shì)來(lái)看,其大體是呈上升趨勢(shì)的,說(shuō)明我國(guó)的增值稅征管水平在不斷加強(qiáng),但是與其他國(guó)家相比還存在一定的差距。然后,本文采用調(diào)查問(wèn)卷的方式對(duì)增值稅遵從度的影響因素進(jìn)行了研究,通過(guò)構(gòu)建結(jié)構(gòu)性方程模型,得出基于納稅人、政府、稅制三者之間關(guān)系的增值稅遵從度影響因素。其中,稅制因素是影響增值稅遵從的最主要因素,其次是威懾因素和激勵(lì)因素,納稅人因素的影響不明顯。從各類因素包括的子因素來(lái)看,查獲概率、處罰力度、誠(chéng)信激勵(lì)優(yōu)待、稅法復(fù)雜程度、稅負(fù)合理程度、稅制公平程度對(duì)增值稅遵從度評(píng)價(jià)的影響比較顯著,其因素負(fù)荷量均達(dá)到0.6以上(含),而其它因素的影響比較小。最后,綜合理論與實(shí)證的分析,本文認(rèn)為目前我國(guó)增值稅的遵從度仍然偏低,要想進(jìn)一步提高我國(guó)的增值稅遵從度,遏制增值稅稅款的大量流失,保障國(guó)家財(cái)政收入,需要從以下三個(gè)方面努力：1.完善增值稅制度。應(yīng)減少我國(guó)增值稅的稅率級(jí)次,同時(shí)進(jìn)一步擴(kuò)大增值稅的征稅范圍,完善納稅人的劃分標(biāo)準(zhǔn),從而降低稅法的復(fù)雜性,使增值稅納稅人負(fù)擔(dān)更為公平、合理。2.強(qiáng)化威懾機(jī)制。稅務(wù)機(jī)關(guān)應(yīng)加強(qiáng)稅收信息化建設(shè),加大稅務(wù)稽查力度和處罰力度。3.完善激勵(lì)機(jī)制。稅務(wù)機(jī)關(guān)應(yīng)給予誠(chéng)信納稅人激勵(lì)優(yōu)待,同時(shí)不斷提高納稅服務(wù)質(zhì)量,鼓勵(lì)發(fā)展稅務(wù)中介服務(wù)。此外,政府應(yīng)增加財(cái)政支出的透明度,提高稅款的使用效率。
[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.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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