【摘要】：稅收流失是全世界國(guó)家面對(duì)的共同問(wèn)題,稅收流失的存在不僅會(huì)導(dǎo)致國(guó)家或地區(qū)財(cái)政收入非正常的減少,還會(huì)弱化國(guó)家財(cái)政的宏觀調(diào)控能力,影響資源配置阻礙經(jīng)濟(jì)發(fā)展。世界各國(guó)尤其是發(fā)達(dá)國(guó)家都非常重視稅收流失問(wèn)題及治理,我國(guó)對(duì)稅收流失問(wèn)題的研究也更加深入,但區(qū)域性研究不足。稅收不僅僅是“錢”的問(wèn)題,“錢袋子”背后是國(guó)家與納稅人的關(guān)系。治理稅收流失問(wèn)題,不僅可以保證稅款及時(shí)、充分入庫(kù),更能為財(cái)稅體制改革的平穩(wěn)推進(jìn)保駕護(hù)航。河南省作為中部經(jīng)濟(jì)大省,經(jīng)濟(jì)水平持續(xù)提高,稅收流失問(wèn)題應(yīng)加以重視。本文對(duì)河南省2001--2015年間公開經(jīng)濟(jì)和地下經(jīng)濟(jì)引起的的稅收流失規(guī)模進(jìn)行測(cè)算分析。采用稅收收入能力測(cè)算法,對(duì)河南省公開經(jīng)濟(jì)中三個(gè)重要稅種增值稅、營(yíng)業(yè)稅、企業(yè)所得稅稅收流失進(jìn)行測(cè)算,發(fā)現(xiàn)河南省公開經(jīng)濟(jì)稅收流失規(guī)模較大,流失比例雖有波動(dòng)但一般高于全國(guó)水平。利用收支差異法對(duì)河南省地下經(jīng)濟(jì)引起的稅收流失進(jìn)行估算,測(cè)算表明2012年后河南省地下經(jīng)濟(jì)引起的稅收流失規(guī)模有所下降。結(jié)合測(cè)算結(jié)果和河南省實(shí)際發(fā)展情況來(lái)看,河南省稅收流失主要來(lái)源于三方面,即納稅人遵從性原因、制度性原因和征管原因。針對(duì)河南省稅收流失的原因,其治理首先要從國(guó)家宏觀層面入手,必須落實(shí)稅收法定原則,確保稅法權(quán)威性;征納雙方權(quán)利與義務(wù)不對(duì)等不利于雙方信賴合作,應(yīng)完善納稅人權(quán)利保護(hù)機(jī)制,依法確立納稅人誠(chéng)實(shí)推定權(quán);還應(yīng)建立專門的稅務(wù)法庭,完善納稅人權(quán)利救濟(jì)。而作為執(zhí)行部門,河南省稅收流失治理路徑分為以下幾個(gè)方面,首先應(yīng)做到依法治稅,還應(yīng)努力提高征管水平,提供更多便民服務(wù)。隨著互聯(lián)網(wǎng)經(jīng)濟(jì)的迅猛發(fā)展,稅務(wù)機(jī)關(guān)也要利用好大數(shù)據(jù),做好稅源管理和稅務(wù)稽查。另外,稅收活動(dòng)與多部門相關(guān),河南省稅務(wù)機(jī)關(guān)要同金融、海關(guān)等部門協(xié)同治稅,做好信用激勵(lì)和稅收宣傳工作,減少稅收流失。
[Abstract]:Tax loss is a common problem faced by countries all over the world. The existence of tax loss will not only lead to the abnormal reduction of national or regional financial revenue, but also weaken the macro-control ability of national finance and affect the allocation of resources to hinder economic development. Countries all over the world, especially developed countries, attach great importance to the problem of tax loss and governance, and the study of tax loss in our country is more in-depth, but the regional research is insufficient. Taxation is not just about money, but the relationship between the state and taxpayers. Managing the problem of tax loss can not only guarantee the timely and full storage of tax, but also guarantee the smooth progress of the reform of fiscal and taxation system. As a big economic province in central China, Henan Province's economic level continues to improve, and the problem of tax revenue loss should be paid more attention to. This paper calculates and analyzes the scale of tax loss caused by open economy and underground economy in Henan Province from 2001 to 2015. By using the method of calculating the tax revenue capacity, the author calculates the loss of three important tax categories in the open economy of Henan Province, namely, value-added tax, business tax, and enterprise income tax. It is found that the scale of the loss of open economic tax revenue in Henan Province is relatively large. Although the loss ratio fluctuates, it is generally higher than the national level. The tax loss caused by the underground economy of Henan Province is estimated by using the method of income and expenditure difference. The calculation shows that the scale of the tax loss caused by the underground economy of Henan Province has decreased after 2012. Combined with the results of calculation and the actual development of Henan Province, the tax revenue loss in Henan Province mainly comes from three aspects, namely, the reasons of taxpayers' compliance, the institutional reasons and the reasons of collection and management. In view of the reasons for the loss of tax revenue in Henan Province, the first step in its governance is to start from the macro level of the state, to implement the legal principles of taxation and to ensure the authority of the tax laws, and that unequal rights and obligations of both sides are not conducive to trust and cooperation between the two sides. It is necessary to perfect the protection mechanism of taxpayer's rights, establish taxpayer's honest presumption right according to law, and establish special tax court to perfect taxpayer's right relief. As an executive department, the management path of tax loss in Henan Province can be divided into the following aspects: first, we should manage taxes according to law, and we should also strive to improve the level of collection and management and provide more convenient services. With the rapid development of Internet economy, tax authorities should also make good use of big data, tax source management and tax inspection. In addition, tax activities are related to various departments. The tax authorities of Henan Province should coordinate with the departments of finance and customs to manage taxes, do a good job of credit incentives and tax publicity, and reduce the loss of tax revenue.
【學(xué)位授予單位】：河南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 唐躍;王超;薛劍秋;朱嵐;魏軍波;宿萍;閆麗萍;倪巍;;“互聯(lián)網(wǎng)+”背景下大數(shù)據(jù)對(duì)現(xiàn)代稅收管理的影響[J];稅務(wù)研究;2016年10期

2 解洪濤;;稅收征管流程重組、納稅評(píng)估與稅收流失——基于2004～2013年的省際面板數(shù)據(jù)實(shí)證研究[J];中南財(cái)經(jīng)政法大學(xué)學(xué)報(bào);2016年04期

3 賈紹華;;我國(guó)稅收流失的測(cè)算分析與治理對(duì)策探討[J];會(huì)計(jì)之友;2016年13期

4 吳穎林;陳婷;;我國(guó)稅收流失的原因及對(duì)策分析[J];科技風(fēng);2016年10期

5 何學(xué)梅;;我國(guó)稅收流失及其治理[J];合作經(jīng)濟(jì)與科技;2016年02期

6 李建芳;高艷榮;;我國(guó)地下經(jīng)濟(jì)稅收流失趨勢(shì)及治理[J];企業(yè)經(jīng)濟(jì);2015年10期

7 羅美娟;黃麗君;;我國(guó)地下經(jīng)濟(jì)與拉弗最適稅率的關(guān)系研究[J];云南財(cái)經(jīng)大學(xué)學(xué)報(bào);2015年04期

8 劉劍文;;落實(shí)稅收法定原則的現(xiàn)實(shí)路徑[J];政法論壇;2015年03期

9 徐斌;夏杰長(zhǎng);;地下經(jīng)濟(jì)與正規(guī)經(jīng)濟(jì)關(guān)系的再檢驗(yàn)[J];廣東財(cái)經(jīng)大學(xué)學(xué)報(bào);2014年01期

10 朱軍;;我國(guó)電子商務(wù)稅收流失問(wèn)題及其治理措施[J];財(cái)經(jīng)論叢;2013年02期

相關(guān)會(huì)議論文 前1條

1 ;第十章 地下經(jīng)濟(jì)規(guī)模的估測(cè)[A];21世紀(jì)數(shù)量經(jīng)濟(jì)學(xué)（第1卷）[C];2000年

相關(guān)重要報(bào)紙文章 前1條

1 劉劍文;;優(yōu)化征管制度解決稅收流失[N];經(jīng)濟(jì)參考報(bào);2015年

相關(guān)碩士學(xué)位論文 前10條

1 王庭錫;中國(guó)地下經(jīng)濟(jì)對(duì)稅收政策有效性的影響分析[D];云南財(cái)經(jīng)大學(xué);2016年

2 黃藝瑋;武漢市稅收風(fēng)險(xiǎn)管理優(yōu)化研究[D];華中師范大學(xué);2016年

3 安國(guó)樓;稅收信用體系建設(shè)研究[D];西北農(nóng)林科技大學(xué);2015年

4 段舒;云南省稅收流失規(guī)模、形成機(jī)制與治理對(duì)策[D];云南財(cái)經(jīng)大學(xué);2015年

5 路軍;所得稅改革、實(shí)際稅負(fù)變化與企業(yè)投資行為差異[D];浙江財(cái)經(jīng)學(xué)院;2012年

6 王麗麗;我國(guó)增值稅的有效稅負(fù)和出口退稅政策的協(xié)調(diào)性研究[D];華東師范大學(xué);2011年

7 孫曉昕;企業(yè)所得稅實(shí)際稅率及影響因素分析[D];沈陽(yáng)工業(yè)大學(xué);2010年

8 王葉良;國(guó)內(nèi)外稅收流失問(wèn)題比較研究[D];西南財(cái)經(jīng)大學(xué);2008年

9 涂卉玉;九江市稅收流失治理對(duì)策研究[D];南昌大學(xué);2007年

10 鄭丹;廣東省稅收流失的規(guī)模估計(jì)及其治理[D];暨南大學(xué);2006年

，

本文編號(hào)：2231315