企业税收遵从成本与纳税服务关系研究
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摘要
近年来,因政府管理而导致的行政负担的规模已经引起了各国政府的高度重视,各国政府正在尽力:提升竞争力、提高对复杂繁琐法规的遵从度、减轻企业和公民在遵从政府管理过程中所承担的成本。企业承担的诸多行政负担中,税收遵从成本是其中最大的一部分。企业为降低税收遵从成本需要税务机关为其提供纳税服务;税务机关为企业提供纳税服务有利于降低企业税收遵从成本,提高企业的税收遵从度。本文即以降低企业税收遵从成本为目标,针对我国纳税服务体系的现状与不足提出了改进的建议。
本文分为五个部分,第一部分说明了论文选题背景及研究意义,对文献进行评述并提出研究方法和研究内容;第二部分介绍了税收遵从成本和纳税服务相关概念,并从理论上介绍了税收遵从与纳税服务之间的关系;第三部分说明了我国企业税收遵从成本和纳税服务的现状及问题,并分析了这些问题产生的原因;第四部分从企业寻求纳税服务、税务机关提供纳税服务两个方面说明了在信息化背景下必须围绕降低企业收遵从成本来改进纳税服务;第五部分从降低我国企业的税收遵从成本的角度,借鉴了国外一些纳税服务的经验,并提出了相关对策和建议。
本文对企业税收遵从成本与纳税服务的关系进行了较为深入的分析,提出了企业降低税收遵从成本的需求是推动纳税服务产生、发展的根本动力,纳税服务的根本目的就是为了降低企业税收遵从成本,提高企业税收遵从度的观点。本文较多地参考了OECD国家最新的以降低企业税收遵从成本为目的的纳税服务措施,对改进我国的纳税服务体系具有一定的借鉴意义。
In resent years, the scale of administrative burden caused by government management has drew great attention from all the governments, who are trying to elevate competitiveness, improve compliance with complex tax regulations, reduce the cost responded by enterprises and individuals from complying with the government management. Among all kinds of administrative burdens on enterprises, tax compliance costs are the largest part. In order to reduce its cost, enterprises need tax authorities to provide taxpayer services, which help reduce the tax compliance cost and improve the tax compliance of the enterprises. In this paper, suggestions to improve the taxpayer service system in China are proposed as to reduce the tax compliance cost of the enterprises.
This paper is divided into five chapters. The first chapter explains the research background and significance of the present one, comments on the literature and lists the research methods and content. The second part introduces tax compliance cost and related concepts of taxpayer service, and the relationship between tax compliance cost and tax-paying service in the theoretical frame. The third chapter describes the status quo and problems of enterprises’tax compliance cost and the tax-paying service in China and analyzes the cause of those problems. The fourth part proves the necessity of improving taxpayer service by reducing enterprises’tax compliance cost from the two perspectives of enterprises seeking for taxpayer services and tax authorities offering it in the time of information technology. And the fifth chapter proposes some countermeasures and suggestions to reduce the tax compliance cost of enterprises in China by learning from the experience of foreign states in tax-paying service.
This paper thoroughly analyzes the relationship between enterprises’tax compliance cost and the taxpayer service and holds that the need of enterprises to reduce their tax compliance cost in the driving force of the production and development of the tax-paying service, whose fundamental purpose is to reduce the tax compliance cost and increase tax compliance of the enterprises. This paper makes reference to the latest measures of tax-paying services in OECD countries in reducing the enterprises’tax compliance cost and has a certain significance in improving China’s taxpayer service system.
本文分为五个部分,第一部分说明了论文选题背景及研究意义,对文献进行评述并提出研究方法和研究内容;第二部分介绍了税收遵从成本和纳税服务相关概念,并从理论上介绍了税收遵从与纳税服务之间的关系;第三部分说明了我国企业税收遵从成本和纳税服务的现状及问题,并分析了这些问题产生的原因;第四部分从企业寻求纳税服务、税务机关提供纳税服务两个方面说明了在信息化背景下必须围绕降低企业收遵从成本来改进纳税服务;第五部分从降低我国企业的税收遵从成本的角度,借鉴了国外一些纳税服务的经验,并提出了相关对策和建议。
本文对企业税收遵从成本与纳税服务的关系进行了较为深入的分析,提出了企业降低税收遵从成本的需求是推动纳税服务产生、发展的根本动力,纳税服务的根本目的就是为了降低企业税收遵从成本,提高企业税收遵从度的观点。本文较多地参考了OECD国家最新的以降低企业税收遵从成本为目的的纳税服务措施,对改进我国的纳税服务体系具有一定的借鉴意义。
In resent years, the scale of administrative burden caused by government management has drew great attention from all the governments, who are trying to elevate competitiveness, improve compliance with complex tax regulations, reduce the cost responded by enterprises and individuals from complying with the government management. Among all kinds of administrative burdens on enterprises, tax compliance costs are the largest part. In order to reduce its cost, enterprises need tax authorities to provide taxpayer services, which help reduce the tax compliance cost and improve the tax compliance of the enterprises. In this paper, suggestions to improve the taxpayer service system in China are proposed as to reduce the tax compliance cost of the enterprises.
This paper is divided into five chapters. The first chapter explains the research background and significance of the present one, comments on the literature and lists the research methods and content. The second part introduces tax compliance cost and related concepts of taxpayer service, and the relationship between tax compliance cost and tax-paying service in the theoretical frame. The third chapter describes the status quo and problems of enterprises’tax compliance cost and the tax-paying service in China and analyzes the cause of those problems. The fourth part proves the necessity of improving taxpayer service by reducing enterprises’tax compliance cost from the two perspectives of enterprises seeking for taxpayer services and tax authorities offering it in the time of information technology. And the fifth chapter proposes some countermeasures and suggestions to reduce the tax compliance cost of enterprises in China by learning from the experience of foreign states in tax-paying service.
This paper thoroughly analyzes the relationship between enterprises’tax compliance cost and the taxpayer service and holds that the need of enterprises to reduce their tax compliance cost in the driving force of the production and development of the tax-paying service, whose fundamental purpose is to reduce the tax compliance cost and increase tax compliance of the enterprises. This paper makes reference to the latest measures of tax-paying services in OECD countries in reducing the enterprises’tax compliance cost and has a certain significance in improving China’s taxpayer service system.
引文
[1]Sandford,Cedric.“The Rise and Rise of Tax Compliance Costs”in Taxpayer Compliance Costs, ed. by Cedric Sandford.1-11
[2]Slemrod,Joel.“The Simplification Potential of Alternatives to the Income Tax.”Tax Notes(February,1995): 1331-1338.
[3]OECD:FORUM ON TAX ADMINISTRATION:COMPLIANCE SUB-GROUP :Managing and Improving Compliance:Recent Developments in Compliance Risk Treatments,2009
[4]IRS:The Taxpayer Assistance Blueprint PHASE2,2007:23
[5]IRS.Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance,46
[6]IRS:Strategic Plan 2005-2009,2004:25
[7]亚当·斯密.《国民财富的性质和原因的研究》下卷,商务印书馆,1974年版,395
[8]李林木.国外税收遵从成本研究述评.涉外税务,2004(8):41-45
[9]杨志安,韩娇.降低我国税收遵从成本的途径选择.税务研究,2006(1):68-70
[10]罗光,萧艳汾.考虑税收遵从成本的逃税模型研究.税务研究,2007(1):82-84
[11]王红涛,薛桂芝.浅议税收遵从成本对税收遵从行为的影响.中共郑州市委党校学报,2008(2):50-52
[12]凯文·E.墨菲,马克·希金斯.美国联邦税制,大连:东北财经大学出版社,2001:2-3
[13]王德平.建立现代的纳税服务体系.税务研究,2004(1):20-23
[14]谢旭人.加强和优化纳税服务、构建和谐税收征纳关系.中国税务,2007(7):36-40
[15]郭小东,王倩.优化纳税服务与交易费用的降低.税务研究,2004(8):56-58
[16]赵迎春.现代管理理论在纳税服务中的运用.税务与经济,2006(2):42-44
[17]王飞,蔡建勋.纳税服务理论研究.上海:上海人民出版社,2007:28-29
[18]曾飞.国外纳税服务的经验及借鉴.税务研究,2003(12):46-48
[19]马国强.正确认识与开展税务服务.涉外税务,2005(3):5-8
[20]王德平.建立现代纳税服务体系的理性思考.税收与企业,2003(12):12-13
[21]雷根强,沈峰.简论税收遵从成本.税务研究,2002(7):41-43
[22]李坤,於鼎丞.从降低纳税遵从成本的角度看我国税收服务的取向.财会研究,2004(6):10-12
[23]安体富,王海勇.企业主观税收遵从度研究——基于上海市企业的问卷调查.税务研究,2009(1):10-16
[24]陈学彬.博弈学习理论.上海:上海财经大学出版社,1999:102-109
[25]张维迎.博弈论与信息经济学.上海:上海人民出版社,1996:78-91
[26]约翰·克劳奈维根.交易成本经济学及其超越.上海:上海财经大学出版社,2002:56-65
[27]李军鹏.公共服务型政府.北京:北京大学出版社,2004:128-142
[28]李胜良.纳税人行为解析.大连:东北财经大学出版社,2001:96-113
[29]罗与洪.试论深化地方税收征管改革.南方经济,2003(5):14-16
[30]韩晓琴.论当前优化纳税服务的重点及需要处理的关系.扬州大学税务学院学报,2006(10):29-32
[31]杨志安,韩娇.降低我国税收遵从成本的途径选择.税务研究,2006(1):69
[32]FORUM ON TAX ADMINISTRATION :TAXPAYER SERVICES SUB-GROUP:Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries
[33]李维安.公司治理,天津:南开大学出版社,2001:32
[34]李维安.公司治理教程,上海:上海人民出版社,2002:25-26
[35]查尔斯·O.罗索蒂.绝处逢生,北京:商务出版社,2007:268
[36]彼得·德鲁克.21世纪的管理挑战,北京:机械工业出版社,2006:87
[37]保罗·克鲁格曼.美国怎么了?一个自由主义者的良知,北京:中信出版社,2008:35
[38]约翰·S·戈登.《伟大的博弈》,北京:机械工业出版社,2007:96-97
[39]鲁文·S.阿维-约纳.国际法视角下的跨国征税——国际税收体系分析,法律出版社,2008:112
[40]靳东升、付树林.外国税收管理的理论与实践,北京:经济科学出版社,2009:216
[41]Luigi Alberto Franzoni.Tax evasion and tax compliance.Final Revised Version,Sep1998:1-23
[42]William G GALE,Janet Holtzblatt.The Role of Administrative Factors in Tax Reform:Simplicity,Compliance and Enforcement. Institute for Public Policy,Aug1999:1-71
[43]Jesse Robertson,Dan Stone Ph.D,Liza Niederwanger.The Coming Accounting Revolution:Offshore Outsourcing of Tax Return Preparation.Jounral of Finance,Sept2004:125-136
[44] Marjorie E. Kornhauser.Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?.Canadian Journal of Law and Jurisprudence,Jan2005(18):1-42
[45] James Alm,Michael McKee.Andrew Young School of Policy Studies Research Paper Series,Oct2003(32):13-26
[46]Lars P. Feld,Bruno S. Frey.Tax Compliance as the Result of a Psychological Tax Contract:The Role of Incentives and Responsive Regulation.Institute for Empirical Research in Economics University of Zurich,Apr2006:11-25
[47] James R. Hines Jr.Which Countries Become Tax Havens? . Dhammika Dharmapala University of Connecticut and University of Michigan,Dec2006:30-48
[48]Leandra Lederman.Statutory Speed Bumps:The Roles Third Parties Play in Tax Compliance . Indiana University School of Law-Bloomington Legal Studies Research Paper Series,Apr2007:695-743
[49] Kimberly K. Moreno.The Impact of Multiple Tax Returns on Tax Compliance Behavior:A Mental Accounting Framework.Department of Accounting and Information Systems,2007:12-28
[50]Sheila Killian,Elaine Doyle.Tax Aggression Among Tax Professionals:The case of South Africa.Journal of Accounting,2004(4):160-189
[51]Robert W. McGee.Tax Administration Costs in Transition Economies and the OECD:a Comparative Study.CFO Magazine,Oct2007:5-16
[52] Lillian F. Mills,Leslie A. Robinson, Richard C. Sansing.FIN 48 and tax compliance. Journal of Finance,Apr2009:30-47
[53]Ana María Delgado García,Rafael Oliver Cuello.The Spanish Tax Administration and the Internet.Scriped,Jun2006(3):430-438
[54]Luigi Alberto Franzoni.Tax compliance.Encyclopedia of Law and Economics,Jul2008:22-30
[55] Kim Bloomquist,Sagit Leviner.Improving the quality of services offered by tax agents:can regulation assist?.Margaret McKerchar FTIA,Sep2008:399-424
[56]Leandra Lederman.Reducing Information Gaps to Reduce the Tax Gap:When is Information Reporting Warranted?.Indiana University School of Law-Bloomington Legal Studies Research Paper Series,Feb2009:3-28
[2]Slemrod,Joel.“The Simplification Potential of Alternatives to the Income Tax.”Tax Notes(February,1995): 1331-1338.
[3]OECD:FORUM ON TAX ADMINISTRATION:COMPLIANCE SUB-GROUP :Managing and Improving Compliance:Recent Developments in Compliance Risk Treatments,2009
[4]IRS:The Taxpayer Assistance Blueprint PHASE2,2007:23
[5]IRS.Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance,46
[6]IRS:Strategic Plan 2005-2009,2004:25
[7]亚当·斯密.《国民财富的性质和原因的研究》下卷,商务印书馆,1974年版,395
[8]李林木.国外税收遵从成本研究述评.涉外税务,2004(8):41-45
[9]杨志安,韩娇.降低我国税收遵从成本的途径选择.税务研究,2006(1):68-70
[10]罗光,萧艳汾.考虑税收遵从成本的逃税模型研究.税务研究,2007(1):82-84
[11]王红涛,薛桂芝.浅议税收遵从成本对税收遵从行为的影响.中共郑州市委党校学报,2008(2):50-52
[12]凯文·E.墨菲,马克·希金斯.美国联邦税制,大连:东北财经大学出版社,2001:2-3
[13]王德平.建立现代的纳税服务体系.税务研究,2004(1):20-23
[14]谢旭人.加强和优化纳税服务、构建和谐税收征纳关系.中国税务,2007(7):36-40
[15]郭小东,王倩.优化纳税服务与交易费用的降低.税务研究,2004(8):56-58
[16]赵迎春.现代管理理论在纳税服务中的运用.税务与经济,2006(2):42-44
[17]王飞,蔡建勋.纳税服务理论研究.上海:上海人民出版社,2007:28-29
[18]曾飞.国外纳税服务的经验及借鉴.税务研究,2003(12):46-48
[19]马国强.正确认识与开展税务服务.涉外税务,2005(3):5-8
[20]王德平.建立现代纳税服务体系的理性思考.税收与企业,2003(12):12-13
[21]雷根强,沈峰.简论税收遵从成本.税务研究,2002(7):41-43
[22]李坤,於鼎丞.从降低纳税遵从成本的角度看我国税收服务的取向.财会研究,2004(6):10-12
[23]安体富,王海勇.企业主观税收遵从度研究——基于上海市企业的问卷调查.税务研究,2009(1):10-16
[24]陈学彬.博弈学习理论.上海:上海财经大学出版社,1999:102-109
[25]张维迎.博弈论与信息经济学.上海:上海人民出版社,1996:78-91
[26]约翰·克劳奈维根.交易成本经济学及其超越.上海:上海财经大学出版社,2002:56-65
[27]李军鹏.公共服务型政府.北京:北京大学出版社,2004:128-142
[28]李胜良.纳税人行为解析.大连:东北财经大学出版社,2001:96-113
[29]罗与洪.试论深化地方税收征管改革.南方经济,2003(5):14-16
[30]韩晓琴.论当前优化纳税服务的重点及需要处理的关系.扬州大学税务学院学报,2006(10):29-32
[31]杨志安,韩娇.降低我国税收遵从成本的途径选择.税务研究,2006(1):69
[32]FORUM ON TAX ADMINISTRATION :TAXPAYER SERVICES SUB-GROUP:Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries
[33]李维安.公司治理,天津:南开大学出版社,2001:32
[34]李维安.公司治理教程,上海:上海人民出版社,2002:25-26
[35]查尔斯·O.罗索蒂.绝处逢生,北京:商务出版社,2007:268
[36]彼得·德鲁克.21世纪的管理挑战,北京:机械工业出版社,2006:87
[37]保罗·克鲁格曼.美国怎么了?一个自由主义者的良知,北京:中信出版社,2008:35
[38]约翰·S·戈登.《伟大的博弈》,北京:机械工业出版社,2007:96-97
[39]鲁文·S.阿维-约纳.国际法视角下的跨国征税——国际税收体系分析,法律出版社,2008:112
[40]靳东升、付树林.外国税收管理的理论与实践,北京:经济科学出版社,2009:216
[41]Luigi Alberto Franzoni.Tax evasion and tax compliance.Final Revised Version,Sep1998:1-23
[42]William G GALE,Janet Holtzblatt.The Role of Administrative Factors in Tax Reform:Simplicity,Compliance and Enforcement. Institute for Public Policy,Aug1999:1-71
[43]Jesse Robertson,Dan Stone Ph.D,Liza Niederwanger.The Coming Accounting Revolution:Offshore Outsourcing of Tax Return Preparation.Jounral of Finance,Sept2004:125-136
[44] Marjorie E. Kornhauser.Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?.Canadian Journal of Law and Jurisprudence,Jan2005(18):1-42
[45] James Alm,Michael McKee.Andrew Young School of Policy Studies Research Paper Series,Oct2003(32):13-26
[46]Lars P. Feld,Bruno S. Frey.Tax Compliance as the Result of a Psychological Tax Contract:The Role of Incentives and Responsive Regulation.Institute for Empirical Research in Economics University of Zurich,Apr2006:11-25
[47] James R. Hines Jr.Which Countries Become Tax Havens? . Dhammika Dharmapala University of Connecticut and University of Michigan,Dec2006:30-48
[48]Leandra Lederman.Statutory Speed Bumps:The Roles Third Parties Play in Tax Compliance . Indiana University School of Law-Bloomington Legal Studies Research Paper Series,Apr2007:695-743
[49] Kimberly K. Moreno.The Impact of Multiple Tax Returns on Tax Compliance Behavior:A Mental Accounting Framework.Department of Accounting and Information Systems,2007:12-28
[50]Sheila Killian,Elaine Doyle.Tax Aggression Among Tax Professionals:The case of South Africa.Journal of Accounting,2004(4):160-189
[51]Robert W. McGee.Tax Administration Costs in Transition Economies and the OECD:a Comparative Study.CFO Magazine,Oct2007:5-16
[52] Lillian F. Mills,Leslie A. Robinson, Richard C. Sansing.FIN 48 and tax compliance. Journal of Finance,Apr2009:30-47
[53]Ana María Delgado García,Rafael Oliver Cuello.The Spanish Tax Administration and the Internet.Scriped,Jun2006(3):430-438
[54]Luigi Alberto Franzoni.Tax compliance.Encyclopedia of Law and Economics,Jul2008:22-30
[55] Kim Bloomquist,Sagit Leviner.Improving the quality of services offered by tax agents:can regulation assist?.Margaret McKerchar FTIA,Sep2008:399-424
[56]Leandra Lederman.Reducing Information Gaps to Reduce the Tax Gap:When is Information Reporting Warranted?.Indiana University School of Law-Bloomington Legal Studies Research Paper Series,Feb2009:3-28