我國增值稅逃稅行為的影響因素研究
發(fā)布時(shí)間：2018-11-25 18:31
【摘要】：關(guān)于增值稅遵從問題的研究,特別是其中的增值稅逃稅問題,是國外國家和我國政府需要共同解決的問題。在我國,增值稅逃稅現(xiàn)象嚴(yán)重,逃稅規(guī)模大,使得我國的稅收收入減少,國家的經(jīng)濟(jì)職能受到制約,國家宏觀調(diào)控效果受到限制。本文通過理論模型與實(shí)證調(diào)查,試圖探究影響增值稅逃稅的因素,進(jìn)而為治理增值稅逃稅提供對(duì)策。本文主要研究結(jié)論如下：1.建立增值稅逃稅理論模型,初步探索了影響增值稅逃稅行為的因素。模型涵蓋的增值稅逃稅影響因素有：稽查能力、稽查率、處罰率、稅率、銷售收入等。模型得出的主要結(jié)論有：①當(dāng)處罰較大時(shí),稽查能力、稽查率與逃稅額呈現(xiàn)負(fù)相關(guān)關(guān)系；處罰較低時(shí),稽查能力、稽查率對(duì)逃稅行為的影響不確定。②當(dāng)稅務(wù)機(jī)關(guān)具有一定的稽查水平時(shí),處罰率與逃稅額呈現(xiàn)負(fù)相關(guān)關(guān)系,而當(dāng)稽查水平很低時(shí),即使處罰率很高,處罰的威懾作用也不明顯,處罰率對(duì)逃稅行為的影響不能確定。2.通過問卷調(diào)查方式對(duì)增值稅逃稅進(jìn)行實(shí)證分析。實(shí)證分析采用SPSS統(tǒng)計(jì)軟件包,利用頻數(shù)分析、相關(guān)分析、列聯(lián)表分析等功能分析了增值稅逃稅情況,并考察稽查能力、稽查率、處罰率、獎(jiǎng)勵(lì)政策因素對(duì)增值稅逃稅行為的影響。實(shí)證分析結(jié)果與理論模型分析結(jié)果基本一致。本文根據(jù)我國當(dāng)前增值稅逃稅現(xiàn)狀,結(jié)合理論與實(shí)證分析結(jié)果,在國際經(jīng)驗(yàn)的基礎(chǔ)上,提出治理增值稅逃稅的對(duì)策：第一,加強(qiáng)增值稅征管水平。稅務(wù)部門要從提高稽查水平、強(qiáng)化處罰機(jī)制、提高審計(jì)力度的角度出發(fā),實(shí)現(xiàn)對(duì)逃稅行為的威懾力和遏制力,以有效降低納稅人的逃稅行為。第二,加強(qiáng)增值稅專用發(fā)票管理。稅務(wù)部門應(yīng)當(dāng)重視增值稅專用發(fā)票的管理與實(shí)施,保證增值稅納稅人足額上繳應(yīng)納稅款,降低增值稅收入的流失。第三,發(fā)揮激勵(lì)機(jī)制的作用。稅務(wù)部門應(yīng)當(dāng)加強(qiáng)增值稅納稅人的信用體系建設(shè),激勵(lì)納稅人按時(shí)足額繳納應(yīng)納稅款。最后,深化增值稅稅源監(jiān)控管理,構(gòu)建增值稅納稅評(píng)估體系。稅源監(jiān)控,納稅評(píng)估是防范逃稅行為的有效措施。
[Abstract]:The research on VAT compliance, especially the problem of VAT evasion, is a problem that needs to be solved by both foreign countries and our government. In our country, the phenomenon of value-added tax evasion is serious, the scale of tax evasion is large, the tax revenue of our country is reduced, the economic function of the country is restricted, and the effect of national macro-control is restricted. Through theoretical model and empirical investigation, this paper attempts to explore the factors that affect VAT tax evasion, and then provides countermeasures for the management of VAT tax evasion. The main conclusions of this paper are as follows: 1. The theoretical model of VAT tax evasion is established, and the factors influencing the VAT evasion behavior are preliminarily explored. The influencing factors of VAT tax evasion are: audit ability, audit rate, penalty rate, tax rate, sales income and so on. The main conclusions of the model are as follows: 1 when the penalty is large, the audit ability, audit rate and tax evasion rate are negatively correlated; When the punishment is low, the influence of audit ability and audit rate on tax evasion is uncertain. 2 when the tax authorities have a certain level of inspection, the penalty rate has a negative correlation with the amount of tax evasion, but when the level of inspection is very low, even if the punishment rate is very high, The deterrent effect of punishment is not obvious, and the effect of penalty rate on tax evasion is uncertain. 2. 2. An empirical analysis of VAT tax evasion is carried out by means of questionnaire survey. The empirical analysis uses SPSS statistical software package, using frequency analysis, correlation analysis, list table analysis and other functions to analyze the situation of value-added tax evasion, and to investigate the inspection ability, audit rate, punishment rate, etc. The effect of incentive policy on VAT evasion. The results of empirical analysis and theoretical model analysis are basically consistent. According to the current situation of value-added tax evasion in our country, combined with the theoretical and empirical analysis results, based on the international experience, this paper puts forward the countermeasures to control value-added tax evasion: first, to strengthen the level of value-added tax collection and management. From the angle of improving the level of inspection, strengthening the punishment mechanism and enhancing the audit strength, the tax authorities should realize the deterrent and containment to tax evasion, so as to effectively reduce the tax evasion of taxpayers. Second, strengthen value-added tax special invoice management. The tax department should attach importance to the management and implementation of special invoices for VAT, ensure that the VAT taxpayers pay the due tax in full, and reduce the loss of VAT revenue. Third, give play to the role of incentive mechanism. The tax authorities shall strengthen the construction of the credit system of the VAT taxpayers and encourage them to pay the tax payable in full and on time. Finally, deepen the monitoring and management of VAT tax sources, and build a VAT tax assessment system. Tax source monitoring and tax assessment are effective measures to prevent tax evasion.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42
本文編號(hào)：2357044
[Abstract]:The research on VAT compliance, especially the problem of VAT evasion, is a problem that needs to be solved by both foreign countries and our government. In our country, the phenomenon of value-added tax evasion is serious, the scale of tax evasion is large, the tax revenue of our country is reduced, the economic function of the country is restricted, and the effect of national macro-control is restricted. Through theoretical model and empirical investigation, this paper attempts to explore the factors that affect VAT tax evasion, and then provides countermeasures for the management of VAT tax evasion. The main conclusions of this paper are as follows: 1. The theoretical model of VAT tax evasion is established, and the factors influencing the VAT evasion behavior are preliminarily explored. The influencing factors of VAT tax evasion are: audit ability, audit rate, penalty rate, tax rate, sales income and so on. The main conclusions of the model are as follows: 1 when the penalty is large, the audit ability, audit rate and tax evasion rate are negatively correlated; When the punishment is low, the influence of audit ability and audit rate on tax evasion is uncertain. 2 when the tax authorities have a certain level of inspection, the penalty rate has a negative correlation with the amount of tax evasion, but when the level of inspection is very low, even if the punishment rate is very high, The deterrent effect of punishment is not obvious, and the effect of penalty rate on tax evasion is uncertain. 2. 2. An empirical analysis of VAT tax evasion is carried out by means of questionnaire survey. The empirical analysis uses SPSS statistical software package, using frequency analysis, correlation analysis, list table analysis and other functions to analyze the situation of value-added tax evasion, and to investigate the inspection ability, audit rate, punishment rate, etc. The effect of incentive policy on VAT evasion. The results of empirical analysis and theoretical model analysis are basically consistent. According to the current situation of value-added tax evasion in our country, combined with the theoretical and empirical analysis results, based on the international experience, this paper puts forward the countermeasures to control value-added tax evasion: first, to strengthen the level of value-added tax collection and management. From the angle of improving the level of inspection, strengthening the punishment mechanism and enhancing the audit strength, the tax authorities should realize the deterrent and containment to tax evasion, so as to effectively reduce the tax evasion of taxpayers. Second, strengthen value-added tax special invoice management. The tax department should attach importance to the management and implementation of special invoices for VAT, ensure that the VAT taxpayers pay the due tax in full, and reduce the loss of VAT revenue. Third, give play to the role of incentive mechanism. The tax authorities shall strengthen the construction of the credit system of the VAT taxpayers and encourage them to pay the tax payable in full and on time. Finally, deepen the monitoring and management of VAT tax sources, and build a VAT tax assessment system. Tax source monitoring and tax assessment are effective measures to prevent tax evasion.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42
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