我国企业税收遵从成本问题研究
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摘要
税收遵从成本的问题由来已久,外国的相关研究证明,税收遵从成本不仅与纳税人紧密相关,而且也与税务机关密切相关。因为数额巨大的税收遵从成本不仅是纳税人不遵从的一个重要原因,也是税务机关的征管改革难以取得理想效果的一个重要原因。因而对于我国正处在税改的关键时期,税收遵从成本的研究是有一定的意义的。
我国对税收遵从成本的研究不多,而且定性的多,定量的少。本文力求给税收遵从成本一个比较完整理论概貌,结合国外对该领域的探讨和研究的成果,来探讨我国的税收遵从成本问题,为税收政策的决策者提供另一个可参考的视角。文章的结构分为五章。第一章是导论,内容包括选题意义、文件综述和文章结构安排等。第二章是关于税收遵从成本的理论介绍。回顾了税收遵从成本的起源及现代西方税收遵从成本的发展,阐述了税收遵从成本的定义、形式、分类及其相关概念。第三章介绍了国外税收遵从成本的研究情况及实践考察。外国的学者和政府部门,通过数理和计量方法对其国家的税收遵从成本进行研究,发现税收遵从成本数量巨大,在不同地区和不同规模的纳税人之间分布不均衡,并且直接引发纳税人的不满。并以美国、澳大利亚和印度三国为例,发现他们大都采取加强税收宣传,提高税收服务质量等方面来降低税收遵从成本。第四章采取抽样调查的方法,初步地测算了我国企业的税收遵从成本,发现我国企业的税收遵从成本金额巨大,并且在不同规模企业之间和内外资企业之间也是分布不均衡的。第五章主要是剖析了我国税收遵从成本存在问题的原因,发现影响我国税收遵从成本的原因主要是分税制不完善、税收立法不科学、税务行政管理水平低及我国的人情社会等,并针对这些原因提出应从完善分税制、加强立法、加强税收服务等方面来降低我国企业税收遵从成本。
The cost of tax compliance has been a long-standing issue, the foreign research shows that not only closely related to taxpayers with tax compliance costs, but also closely linked with the tax authorities. An enormous amount of tax compliance costs for taxpayers is not only an important reason for non-compliance. reform of the tax authorities is difficult to achieve a satisfactory result in the collection of an important factor. Thus a crucial period for China's reform of the tax system is in pivotal time, and the study of the cost of tax compliance is a definite meaning.
There is little research on the cost of tax compliance in China, and more qualitative, less quantitative. This paper seeks to find a more complete picture of theory for tax compliance costs. Combined with the results of this field of study, this paper discusses China's tax compliance costs and provides for the tax policy decision-makers another perspective that can be referred to. The article is structured into five chapters. The first chapter is introduction, covering topics significance of the synthesis and structure of this paper and other documents. The second chapter engages in the theory of tax compliance costs. It recalls the origins of tax compliance costs and tax compliance costs in the development of modern Western and explains the definition of tax compliance costs, form classification and related concepts. The third chapter is devoted to the study of foreign tax compliance costs and the practice of inspection. The foreign scholars and government departments through the mathematical method and the tax compliance cost measurement study found that the amount of tax compliance costs is huge, and the tax compliance costs of taxpayers in different regions and between different sizes are uneven distributed which directly lead to taxpayer discontent. And in the United States, Australia and India for example, we can found that most of them have taken to strengthen tax publicity improve service quality and other aspects of tax revenue to reduce compliance costs. Chapter 4 adopts the sampling method to get the initial measurement of our tax compliance costs. China's enterprises found a huge amount of tax compliance costs. In between domestic and foreign enterprises and between enterprises of different sizes exist as well as the uneven distribution. Chapter 5 is the analysis of the causes of our existing tax compliance costs. It found that the main reasons of the tax compliance costs for our tax system is imperfect tax legislation and unscientific, China's low taxation administration and the human society, and it aims at these reasons to find some measures such as improving the tax system, strengthen legislation, strengthening tax services, to reduce the compliance costs for our enterprise.
我国对税收遵从成本的研究不多,而且定性的多,定量的少。本文力求给税收遵从成本一个比较完整理论概貌,结合国外对该领域的探讨和研究的成果,来探讨我国的税收遵从成本问题,为税收政策的决策者提供另一个可参考的视角。文章的结构分为五章。第一章是导论,内容包括选题意义、文件综述和文章结构安排等。第二章是关于税收遵从成本的理论介绍。回顾了税收遵从成本的起源及现代西方税收遵从成本的发展,阐述了税收遵从成本的定义、形式、分类及其相关概念。第三章介绍了国外税收遵从成本的研究情况及实践考察。外国的学者和政府部门,通过数理和计量方法对其国家的税收遵从成本进行研究,发现税收遵从成本数量巨大,在不同地区和不同规模的纳税人之间分布不均衡,并且直接引发纳税人的不满。并以美国、澳大利亚和印度三国为例,发现他们大都采取加强税收宣传,提高税收服务质量等方面来降低税收遵从成本。第四章采取抽样调查的方法,初步地测算了我国企业的税收遵从成本,发现我国企业的税收遵从成本金额巨大,并且在不同规模企业之间和内外资企业之间也是分布不均衡的。第五章主要是剖析了我国税收遵从成本存在问题的原因,发现影响我国税收遵从成本的原因主要是分税制不完善、税收立法不科学、税务行政管理水平低及我国的人情社会等,并针对这些原因提出应从完善分税制、加强立法、加强税收服务等方面来降低我国企业税收遵从成本。
The cost of tax compliance has been a long-standing issue, the foreign research shows that not only closely related to taxpayers with tax compliance costs, but also closely linked with the tax authorities. An enormous amount of tax compliance costs for taxpayers is not only an important reason for non-compliance. reform of the tax authorities is difficult to achieve a satisfactory result in the collection of an important factor. Thus a crucial period for China's reform of the tax system is in pivotal time, and the study of the cost of tax compliance is a definite meaning.
There is little research on the cost of tax compliance in China, and more qualitative, less quantitative. This paper seeks to find a more complete picture of theory for tax compliance costs. Combined with the results of this field of study, this paper discusses China's tax compliance costs and provides for the tax policy decision-makers another perspective that can be referred to. The article is structured into five chapters. The first chapter is introduction, covering topics significance of the synthesis and structure of this paper and other documents. The second chapter engages in the theory of tax compliance costs. It recalls the origins of tax compliance costs and tax compliance costs in the development of modern Western and explains the definition of tax compliance costs, form classification and related concepts. The third chapter is devoted to the study of foreign tax compliance costs and the practice of inspection. The foreign scholars and government departments through the mathematical method and the tax compliance cost measurement study found that the amount of tax compliance costs is huge, and the tax compliance costs of taxpayers in different regions and between different sizes are uneven distributed which directly lead to taxpayer discontent. And in the United States, Australia and India for example, we can found that most of them have taken to strengthen tax publicity improve service quality and other aspects of tax revenue to reduce compliance costs. Chapter 4 adopts the sampling method to get the initial measurement of our tax compliance costs. China's enterprises found a huge amount of tax compliance costs. In between domestic and foreign enterprises and between enterprises of different sizes exist as well as the uneven distribution. Chapter 5 is the analysis of the causes of our existing tax compliance costs. It found that the main reasons of the tax compliance costs for our tax system is imperfect tax legislation and unscientific, China's low taxation administration and the human society, and it aims at these reasons to find some measures such as improving the tax system, strengthen legislation, strengthening tax services, to reduce the compliance costs for our enterprise.
引文
① 资料来源于 http://taxfoundation.org/compliance2002.html.
② JUSTICE T.N.C. RANGARAJAN:COST OF COMPLIANCE,研究表明,英国的个人受雇者的 PAYE 的税收遵从成本是 7.9%,而对大公司则是 0.14%,来源于http://papers.ssrn.com/sol3/papers.cfm?abstract_id=536902.
① 资料来源于 http://business.sohu.com/2004/06/16/48/article220554847.shtml.
①宾特兰内姆、查尔斯·依文斯、米切尔·沃尔波利、凯瑟琳·里切尔:《纳税成本:研究方法与澳大利亚的证据》,秦泮义译,[J].《税收译丛》,2001(1).
① 林军,税收效率与税收成本理论及其在当前税收工作中运用[D],厦门大学 2004 年.
① Saumen Chattopadhyay、Arindam Das-Gupta:The Compliance Cost of the Personal Income Tax and its Dererminants,December,2002.
② Arindam Das-Gupta: Tax Compliance Costs and Non-Filing Behaviour.
① 范恩洁.国外税收遵从成本研究:经验与借鉴[D],四川大学 2004.
① Cedric Sandford:“The Rise and Rise of Tax Compliance Costs”in Cedric Sandford (eds),Tax Compliance Costs Measurement and Policy,1～11.
② 见 Talib(1996).
③ John Hudson、Michael Godwin:The compliance costs of collecting tax in the UK:An analysis of PAYE and National Insurance,Jounal of Public Ecomnomics 77(2000)29-44.
① J·斯科特·穆迪著,张旋、陈利译,联邦所得税的遵从成本 [J].《税收译丛》,2003 (5). ②同上
③ J·斯科特·穆迪著,张旋、陈利译,联邦所得税的遵从成本 [J].《税收译丛》,2003 (6).
① 魏润水,美国电子申报纳税:经验与借鉴[J]税务研究,2003(8).
① 资料来源:http://www.chinatax.gov.cn/cti/txt_cti.jsp?code=200507251141183716.
②宾特兰内姆、查尔斯·依文斯、米切尔·沃尔波利、凯瑟琳·里切尔:《纳税成本:研究方法与澳大利亚的证据》,秦泮义译,[J].《税收译丛》,2001(1).
① 中国注册会计师协会,税法[M]P9-11,经济科学出版社 2006,4.
① 任寿根,征税成本领先性假设与中国税务组织结构优化[J]经济研究,2003(2).
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② JUSTICE T.N.C. RANGARAJAN:COST OF COMPLIANCE,研究表明,英国的个人受雇者的 PAYE 的税收遵从成本是 7.9%,而对大公司则是 0.14%,来源于http://papers.ssrn.com/sol3/papers.cfm?abstract_id=536902.
① 资料来源于 http://business.sohu.com/2004/06/16/48/article220554847.shtml.
①宾特兰内姆、查尔斯·依文斯、米切尔·沃尔波利、凯瑟琳·里切尔:《纳税成本:研究方法与澳大利亚的证据》,秦泮义译,[J].《税收译丛》,2001(1).
① 林军,税收效率与税收成本理论及其在当前税收工作中运用[D],厦门大学 2004 年.
① Saumen Chattopadhyay、Arindam Das-Gupta:The Compliance Cost of the Personal Income Tax and its Dererminants,December,2002.
② Arindam Das-Gupta: Tax Compliance Costs and Non-Filing Behaviour.
① 范恩洁.国外税收遵从成本研究:经验与借鉴[D],四川大学 2004.
① Cedric Sandford:“The Rise and Rise of Tax Compliance Costs”in Cedric Sandford (eds),Tax Compliance Costs Measurement and Policy,1～11.
② 见 Talib(1996).
③ John Hudson、Michael Godwin:The compliance costs of collecting tax in the UK:An analysis of PAYE and National Insurance,Jounal of Public Ecomnomics 77(2000)29-44.
① J·斯科特·穆迪著,张旋、陈利译,联邦所得税的遵从成本 [J].《税收译丛》,2003 (5). ②同上
③ J·斯科特·穆迪著,张旋、陈利译,联邦所得税的遵从成本 [J].《税收译丛》,2003 (6).
① 魏润水,美国电子申报纳税:经验与借鉴[J]税务研究,2003(8).
① 资料来源:http://www.chinatax.gov.cn/cti/txt_cti.jsp?code=200507251141183716.
②宾特兰内姆、查尔斯·依文斯、米切尔·沃尔波利、凯瑟琳·里切尔:《纳税成本:研究方法与澳大利亚的证据》,秦泮义译,[J].《税收译丛》,2001(1).
① 中国注册会计师协会,税法[M]P9-11,经济科学出版社 2006,4.
① 任寿根,征税成本领先性假设与中国税务组织结构优化[J]经济研究,2003(2).
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