本文關(guān)鍵詞： 非正式經(jīng)濟 小微企業(yè) 推定課稅　出處：《稅務(wù)研究》2017年09期 　論文類型：期刊論文

【摘要】：非正式經(jīng)濟中包含大量涉及現(xiàn)金交易和易貨交易的小微企業(yè),這些企業(yè)在保存交易記錄和財務(wù)賬簿方面存在困難且較少依賴銀行和金融交易機構(gòu),稅務(wù)機關(guān)很難得到與征稅相關(guān)的必要信息。從國家治理的角度看,通過推定課稅將處于非正式部門的小微企業(yè)引入稅收網(wǎng)絡(luò),將促進整個社會稅收道德水平的提高。契約合同法、收入總額百分比法和定量評估法是各國在推定課稅中采用的主要方法。對我國而言,在稅收征管中細化小微企業(yè)行業(yè)分類、完善非法人小微企業(yè)推定課稅辦法、限制稅務(wù)管理人員在推定課稅中的自由裁量權(quán)有助于節(jié)省征管成本,推進非正式經(jīng)濟的正式化。
[Abstract]:The informal economy includes a large number of small and micro enterprises involved in cash and barter transactions, which have difficulties in maintaining transaction records and financial books and rely less on banks and financial trading institutions. It is difficult for tax authorities to obtain the necessary information related to taxation. From the point of view of national governance, small and micro enterprises in the informal sector are introduced into the tax network through the presumption of taxation. Contract contract law, total income percentage method and quantitative assessment method are the main methods adopted by countries in presumptive taxation. In tax collection and management, the classification of small and micro enterprises is refined, the method of presumptive taxation of unincorporated small and micro enterprises is perfected, and the discretion of tax administrators is restricted in the process of presumed taxation. It is helpful to save the cost of collection and management. To promote the formalization of the informal economy.
【作者單位】： 東北財經(jīng)大學財政稅務(wù)學院;
【基金】：國家社會科學基金重點項目“現(xiàn)代財政視閾下稅收體系構(gòu)建研究”(項目編號:16AJY021) 教育部人文社會科學研究一般項目“財政腐敗的動因、效應(yīng)及其治理:基于中國財政體制的理論分析與實證檢驗”(項目編號:15YJA790017) 遼寧省“百千萬人才工程”資助項目“現(xiàn)代財政視閾下稅收體系構(gòu)建研究”(項目編號:遼百千萬立項[2017]85號)的研究成果
【分類號】：F276.3;F812.42
【正文快照】： 近年來,隨著國企改革的深化和城市化的逐步推進,我國大量城市下崗人員和轉(zhuǎn)移至城市就業(yè)的農(nóng)村勞動力進入壁壘較低的非正式部門就業(yè)。非正式經(jīng)濟在促進市場擴展和為技術(shù)能力有限的勞動者提供就業(yè)機會、使低收入家庭得以維持生計的同時,也對其治理提出了挑戰(zhàn)(谷成、孫璐,2017a)，

本文編號：1450822