本文選題：稅率 + 非稅負(fù)擔(dān)��； 參考：《經(jīng)濟(jì)學(xué)動(dòng)態(tài)》2015年06期

【摘要】：本文將非稅負(fù)擔(dān)納入稅收遵從的研究視野,以報(bào)告利潤(rùn)和推算利潤(rùn)的趨近程度衡量企業(yè)納稅遵從度,并利用2003-2007年的中國(guó)工業(yè)企業(yè)數(shù)據(jù)庫(kù)大樣本數(shù)據(jù)實(shí)證考察了實(shí)際稅率、非稅負(fù)擔(dān)與企業(yè)納稅遵從之間的關(guān)系。研究發(fā)現(xiàn):企業(yè)的實(shí)際所得稅率越高其納稅遵從度越低;非稅負(fù)擔(dān)越輕納稅遵從度越高;減輕企業(yè)非稅負(fù)擔(dān)會(huì)弱化實(shí)際稅率提高帶來(lái)的負(fù)面效應(yīng)。結(jié)果表明,稅費(fèi)負(fù)擔(dān)過(guò)重是導(dǎo)致企業(yè)納稅不遵從現(xiàn)象普遍存在的重要原因,但調(diào)整非稅收入的政策效果要更強(qiáng),不僅可以直接提高企業(yè)納稅遵從度,還能對(duì)稅率變化與納稅遵從兩者的關(guān)系有一定的調(diào)節(jié)作用。這也意味著,政府收入并不會(huì)因非稅收入的減少而減少,反而會(huì)隨著企業(yè)減負(fù)效應(yīng)的持續(xù)放大呈穩(wěn)步上升之勢(shì),從而有助于政府最終回到依法治稅、企業(yè)依法納稅的良性軌道上來(lái)。
[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.
【作者單位】： 東北財(cái)經(jīng)大學(xué)經(jīng)濟(jì)與社會(huì)發(fā)展研究院;
【基金】：國(guó)家社科基金重大項(xiàng)目“推進(jìn)農(nóng)業(yè)轉(zhuǎn)移人口市民化:路徑選擇、財(cái)力保障與地方政府激勵(lì)研究”(14ZDA032) 國(guó)家自然科學(xué)基金項(xiàng)目“中國(guó)經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型問(wèn)題研究——基于公共投資、經(jīng)濟(jì)增長(zhǎng)與結(jié)構(gòu)轉(zhuǎn)型內(nèi)生關(guān)系的分析”(71173031) 教育部人文社會(huì)科學(xué)重點(diǎn)研究基地重大項(xiàng)目“中國(guó)產(chǎn)業(yè)低碳化轉(zhuǎn)型的路徑與政策研究”(12JJD790021)資助
【分類號(hào)】：F812.42;F275

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本文編號(hào)：1956812