本文選題：營改增 + 稅收遵從成本��； 參考：《南京大學》2017年碩士論文

【摘要】：營業(yè)稅改征增值稅(以下簡稱"營改增"),是我國稅收制度的重要變革,對我國社會整體運行產(chǎn)生了重要影響,因此營改增政策執(zhí)行與政策評估一度成為研究熱點,但從現(xiàn)有文獻來看,大多數(shù)研究成果均側(cè)重于稅負、企業(yè)盈利變化的測量估算,這些評價肯定了營改增在結(jié)構(gòu)調(diào)整、企業(yè)減負等方面的積極影響,但對于營改增微觀執(zhí)行問題卻鮮有涉及。稅收遵從理論是研究納稅人為何選擇遵從、如何提高稅收遵從程度的理論,對于改進稅收管理和政策執(zhí)行具有重要啟示。增值稅稅制相比營業(yè)稅更為復雜,已有研究均指出增值稅存在納稅成本,即企業(yè)納稅時為遵從稅務機關(guān)要求花費的時間、貨幣等,不包括所繳稅款,過高等缺點,因此,營改增有可能會增加企業(yè)稅收遵從成本,造成稅收流失問題進一步嚴重化,不利于政策的順利執(zhí)行。但是,目前為止,關(guān)于研究營改增背景下稅收遵從成本的文獻也少之又少。為此,本文以稅收遵從理論為基點,以營改增政策改革為背景,力求從理論與實踐結(jié)合的角度,考察企業(yè)稅收遵從成本的變化情況和影響因素,為改善營改增政策執(zhí)行提供另一個可能的觀察視角。本文首先對營改增改革背景做了簡要介紹,并對營改增改革邏輯和改革效應進行闡述;隨后,從理論和現(xiàn)實兩個方面,概括出稅收遵從成本四個方面的影響因素,分別為稅收制度、納稅特質(zhì)、納稅服務和稅法環(huán)境,并結(jié)合政策文本和相關(guān)事實,重點闡述營改增對企業(yè)稅收遵從成本的作用機制,在此基礎上提出本文研究假設;然后,通過問卷數(shù)據(jù)統(tǒng)計,對企業(yè)稅收遵從成本變化情況和影響因素進行了描述和分析,在對研究假設做了檢驗與修正,得出最終結(jié)論;最后,基于研究結(jié)論,本文從企業(yè)和政府兩個方面,對減少稅收遵從成本提出了對策建議。本文所用研究方法包括文本分析法、訪談法、問卷調(diào)查法和定量分析法,數(shù)據(jù)分析主要采用相關(guān)性檢驗和均值分析法。問卷調(diào)查法中,選取企業(yè)稅收遵從成本為因變量,稅收制度、企業(yè)納稅特質(zhì)、稅法環(huán)境和納稅服務為自變量。研究結(jié)論表明,營改增后企業(yè)稅收遵從成本有增加趨勢,主要表現(xiàn)在,一方面企業(yè)納稅相關(guān)流程更加復雜,企業(yè)納稅申報送審資料較為繁瑣、發(fā)票管理更加麻煩;另一方面,短期內(nèi)營改增改革收益不顯著,多數(shù)納稅人沒有感受到稅負變化,企業(yè)稅款扣除收益、管理收益和稅收籌劃收益不明顯。研究還發(fā)現(xiàn),企業(yè)遵從成本和稅制、企業(yè)納稅特征、稅法環(huán)境和納稅服務有較強的相關(guān)性,整體而言,現(xiàn)代服務業(yè)普遍比交通運輸業(yè)困難,企業(yè)員工規(guī)模越大,稅收遵從成本越高,課稅方式越復雜,稅收遵從成本越高,稅收制度復雜程度與稅收遵從成本成正相關(guān),納稅服務質(zhì)量與稅收遵從成本成負相關(guān),稅法環(huán)境越嚴格,稅收遵從成本越低。本文認為,稅要減少稅收遵從成本,必須依靠企業(yè)和政府的共同努力。其中,企業(yè)作為稅收遵從者,應該保持良好心態(tài),從稅收籌劃、稅務管理方面提前做好準備,特別是要加強政策的理解和跟進。政府作為管理方,要站在企業(yè)角度思考問題,不斷優(yōu)化頂層設計,努力改善納稅服務,做好風險管控,減少企業(yè)遵從障礙。
[Abstract]:It is an important change in the tax system of our country, which has an important influence on the overall operation of our country. Therefore, the implementation of the policy and the evaluation of the policy have become a hot spot. However, from the existing literature, most of the research results are focused on the tax burden and the measurement and estimation of the change of enterprise profits. The evaluation affirms the positive influence of the reform on the structure adjustment and the loss of the enterprise, but it is rarely involved in the problem of improving the micro execution of the camp. The theory of tax compliance is the theory of why taxpayers choose to comply and how to improve the degree of tax compliance. The tax tax system is more complex than the business tax. The existing research has pointed out that the value added tax has the cost of tax, that is, the time for the enterprise to comply with the tax authorities, the money and so on, does not include the tax payment and the excessive shortcomings. Therefore, it may increase the tax compliance cost of the enterprise, and cause the problem of tax loss to be further serious. It is not conducive to the smooth implementation of the policy. However, so far, there are few literature on tax compliance costs under the background of tax compliance. This paper, based on the theory of tax compliance, is based on the reform of the reform policy, and tries to investigate the change of the tax compliance cost and the influence cause from the combination of theory and practice. In order to provide another possible observation angle of view to improve the implementation of the reform and increase policy, this article first briefly introduces the background of the reform and increase of the reform, and expounds the reform logic and effect of the reform. Then, from two aspects of theory and reality, it summarizes the four factors of tax compliance, which are the tax system, The characteristics of tax, tax service and tax law environment, combined with the policy text and related facts, focus on the role mechanism of the tax compliance cost of the enterprise to increase the tax compliance cost. On this basis, this paper puts forward the research hypothesis. Then, through the questionnaire data statistics, this paper describes and analyzes the change of the enterprise tax compliance cost and the influencing factors, in the research of the research. In the end, based on the conclusion of the study, based on the conclusion of the study, this paper puts forward some suggestions on reducing the tax compliance cost from two aspects of the enterprise and the government. The research methods used in this paper include text analysis, interview, questionnaire and quantitative analysis, and the data analysis mainly uses correlation test and average. The method of value analysis. In the questionnaire survey, the tax compliance cost is selected as the dependent variable, the tax system, the enterprise tax quality, the tax law environment and the tax service are the independent variables. The conclusion shows that the tax compliance cost of the enterprise is increasing, mainly manifested in the more complex tax related process of the one side enterprise and the tax return of the enterprise. On the other hand, in the short term, the profit of the reform is not significant. Most taxpayers do not feel the change of the tax burden, the tax deduction of the enterprises, the income of the enterprise tax, the income of management and the income of tax planning are not obvious. The service industry has a strong relevance. In general, the modern service industry is generally more difficult than the transportation industry, the larger the employee size, the higher the tax compliance cost, the more complicated the tax mode, the higher the tax compliance cost, the positive correlation between the tax system complexity and the tax compliance cost, the tax service quality and the tax compliance cost negatively related to the tax. The stricter the law environment is, the lower the tax compliance cost, the lower the tax compliance cost. This article holds that tax should reduce the tax compliance cost, and must rely on the joint efforts of the enterprises and the government. Among them, as tax compliance, the enterprises should maintain a good state of mind, prepare for the tax planning and tax management in advance, especially to strengthen the understanding and follow-up of the policy. The government should act as an example. Managers should think about problems from the perspective of enterprises, constantly optimize the top-level design, strive to improve tax services, do well in risk management and control, and reduce barriers to compliance.

【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F275

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