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

【摘要】：1994年稅制改革以來,增值稅成為了我國第一大稅種。隨著“營改增”的不斷深入,增值稅的征稅范圍會不斷擴大,其在國家稅收收入中的比重也將越來越大。因此,對增值稅的遵從程度進行研究是十分有必要的。通過增值稅遵從度的評估,可以清楚地了解我國增值稅的逃稅狀況,進而分析影響我國增值稅遵從的相關(guān)因素,并在此基礎(chǔ)上探尋治理我國增值稅逃稅的有效對策。首先,本文對稅收遵從的一般理論進行了分析。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,文中對稅收遵從、稅收遵從度、地下經(jīng)濟、地上經(jīng)濟等相關(guān)概念進行了明確。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)遵從問題的特點。其次,本文利用國民經(jīng)濟賬戶數(shù)據(jù)對我國地下經(jīng)濟和地上經(jīng)濟的增值稅遵從度進行了評估。結(jié)果顯示：2010年受地下經(jīng)濟影響的增值稅遵從度為77.69%；地上經(jīng)濟中,2010年國內(nèi)增值稅遵從度和進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)濟的增值稅遵從度高于地下經(jīng)濟。在地上經(jīng)濟中,進口增值稅的遵從度高于國內(nèi)增值稅的遵從度。綜合考慮地下經(jīng)濟和地上經(jīng)濟之后的增值稅遵從度為70.57%(2010年)。從近年來我國增值稅的遵從度的發(fā)展趨勢來看,其大體是呈上升趨勢的,說明我國的增值稅征管水平在不斷加強,但是與其他國家相比還存在一定的差距。然后,本文采用調(diào)查問卷的方式對增值稅遵從度的影響因素進行了研究,通過構(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看,查獲概率、處罰力度、誠信激勵優(yōu)待、稅法復雜程度、稅負合理程度、稅制公平程度對增值稅遵從度評價的影響比較顯著,其因素負荷量均達到0.6以上(含),而其它因素的影響比較小。最后,綜合理論與實證的分析,本文認為目前我國增值稅的遵從度仍然偏低,要想進一步提高我國的增值稅遵從度,遏制增值稅稅款的大量流失,保障國家財政收入,需要從以下三個方面努力：1.完善增值稅制度。應減少我國增值稅的稅率級次,同時進一步擴大增值稅的征稅范圍,完善納稅人的劃分標準,從而降低稅法的復雜性,使增值稅納稅人負擔更為公平、合理。2.強化威懾機制。稅務機關(guān)應加強稅收信息化建設(shè),加大稅務稽查力度和處罰力度。3.完善激勵機制。稅務機關(guān)應給予誠信納稅人激勵優(yōu)待,同時不斷提高納稅服務質(zhì)量,鼓勵發(fā)展稅務中介服務。此外,政府應增加財政支出的透明度,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.
【學位授予單位】：南京財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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