基于企业避税行为分析的反避税策略研究
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摘要
在经济全球化的背景下,随着市场经济的发展,我国企业的避税活动呈现出一种不断上升的势头,税收征管工作面临着严峻的挑战。如何应对这种避税行为的变化,实施更加有效的反避税策略,全面提升我国的反避税工作水平,已成为我国税收管理中亟待解决的问题。
孙子曰:“知彼知已,百战不殆”,税务机关要有效地抑制企业避税活动,必须料敌先机,深入分析企业与外部税收环境的相互作用关系,了解企业避税行为的成因,就企业对各项税收法规和征管措施可能的行为反应做出合理的预期,以掌握避税与反避税斗争的主动权。据此,笔者从博弈的角度提出,改进反避税的方法和策略,应建立在对企业避税行为分析的基础之上。根据Lewin的行为模型,笔者构建了一个企业避税行为模型,勾画了企业避税行为动机产生及其行为决策的过程,以此作为本文的研究框架。
本文在结构上共设7章,研究思路可以划分为四个层次:
第一层次是本文的研究基础,包括第1、2章。主要是提出问题,阐明本文的研究目的和研究意义,综述国内外的相关研究成果,确定研究的基本思路,为本文的研究奠定理论基础。
第二个层次是对企业避税行为的内在动因分析,包括第3、4章。笔者首先运用心理学理论,采用规范分析方法,分别从企业避税行为的内驱力和诱因两个方面,剖析影响企业避税行为动机状态的各种因素。然后,通过问卷调查,运用实证分析方法,对理论分析的结论进行检验和补充。
第三个层次是对企业避税行为空间分析,包括第5章。笔者首先建立避税与反避税的静态博弈模型,分析了影响和制约企业避税行为空间的内外部因素。在此基础上,逐步放宽模型假设条件,运用动态博弈方法和信息经济学的相关理论,分析了行为决策时序、反避税调查的查出率、税务机关“道德风险”行为、预约定价制等因素,对企业避税行为空间的影响,进一步阐明税收征纳双方行为决策的相互作用关系,对静态博弈分析结论进行修正和补充。
第四个层次是探索有效抑制我国企业避税活动的策略和方法,包括第6、7章。笔者分析了我国反避税工作中存在的主要问题,并结合企业避税行为分析的研究结论,对加强反避税工作提出了一些有益的建议。认为税务机关应该改变反避税策略,“因势利导”,“堵疏结合”。应注重反避税效果与税收征管成本的平衡,主张建立统一的反避税法律体系,构建具有快速反应能力的反避税机制。并在提高企业的纳税意识、明确企业的举证责任、细化反避税的有关规定、建立健全统一的反避税信息系统等方面,提出了笔者自己的看法。
In the background of economic globalization, with the development of market economy in China, the phenomenon enterprises tax avoidance has been rising, resulting in severe challenges to tax collection. How to improve and enhance anti-tax avoidance is the issue in tax management demanding prompt solution in China.
Presented by the outstanding military analyst of ancient China, Sunzi, thefollowing statement is still popular and valuable in nowadays management----------Knowing yourself and your enemy is the key to winning all battles. In order to restrain enterprises tax avoidance effectively, tax authority should make detailed analyses of the interaction between businesses and external taxation environment, reasons resulting in tax avoidance behavior. Based on the fully understanding of the situation, tax authority may make reasonable expectations of the enterprises' reaction to various tax regulations and measures. The thesis suggests that policies and approaches for anti-tax avoidance should be established with complete analysis. According to Lewin Behavior Model, the framework of the thesis forms a behavior model for portraying motivations and decisions for tax avoidance.
The thesis consists of 7 chapters, which can be divided into 4 levels.
The first level is the foundation of research, including Chapter 1 and 2. These chapters put forward problems, clarify purposes and significance of the research, summarize achievements obtained home and abroad, locate basic concepts and set up the conceptual base of the research.
The second level includes Chapter 3 and 4. With the application of regular analysis and psychological theory, the thesis makes a profound analysis on internal and external factors affecting motivations of enterprises tax avoidance behavior. Subsequently, the thesis makes inspection and complement on analytical results by questionnaires with application of positive analysis.
The third level includes Chapter 5, serving as the spatial analysis of enterprises tax avoidance behavior. The thesis establishes a static game model of anti-tax avoidance, exerts analysis of the internal and external factors affecting and restricting the space of tax avoidance. Following up, by relaxing assumption of the model, continues the analysis of related factors such as order of behavior decisions, detection percentage of anti-tax avoidance surveys, moral risk of tax authority behavior and the advance pricing system. The thesis further expounds the interaction between the 2 parties involved in taxation decision, makes necessary modifications and complements on the analytic result 1.
The fourth level includes Chapter 6 and 7. By summarizing major problems in anti-tax avoidance in China, referring to the survey results, the thesis puts forward valuable suggestions for improving anti-tax avoidance. According to the thesis, tax authority should change the current policies to improve the occasion by interference as well as guidance. It is suggested that more concerns should be paid on the trade-off between result of anti-tax avoidance and the cost of taxation, a unified legal system on anti-tax avoidance should be set up, anti-tax avoidance mechanism with rapid reaction should be constructed. Additionally, the thesis makes detailed suggestions on enhancing the awareness of taxation, identifying evidence-provision responsibility of enterprises, refining related regulations on anti-tax avoidance and establishing a unified and sound information system on anti-tax avoidance.
孙子曰:“知彼知已,百战不殆”,税务机关要有效地抑制企业避税活动,必须料敌先机,深入分析企业与外部税收环境的相互作用关系,了解企业避税行为的成因,就企业对各项税收法规和征管措施可能的行为反应做出合理的预期,以掌握避税与反避税斗争的主动权。据此,笔者从博弈的角度提出,改进反避税的方法和策略,应建立在对企业避税行为分析的基础之上。根据Lewin的行为模型,笔者构建了一个企业避税行为模型,勾画了企业避税行为动机产生及其行为决策的过程,以此作为本文的研究框架。
本文在结构上共设7章,研究思路可以划分为四个层次:
第一层次是本文的研究基础,包括第1、2章。主要是提出问题,阐明本文的研究目的和研究意义,综述国内外的相关研究成果,确定研究的基本思路,为本文的研究奠定理论基础。
第二个层次是对企业避税行为的内在动因分析,包括第3、4章。笔者首先运用心理学理论,采用规范分析方法,分别从企业避税行为的内驱力和诱因两个方面,剖析影响企业避税行为动机状态的各种因素。然后,通过问卷调查,运用实证分析方法,对理论分析的结论进行检验和补充。
第三个层次是对企业避税行为空间分析,包括第5章。笔者首先建立避税与反避税的静态博弈模型,分析了影响和制约企业避税行为空间的内外部因素。在此基础上,逐步放宽模型假设条件,运用动态博弈方法和信息经济学的相关理论,分析了行为决策时序、反避税调查的查出率、税务机关“道德风险”行为、预约定价制等因素,对企业避税行为空间的影响,进一步阐明税收征纳双方行为决策的相互作用关系,对静态博弈分析结论进行修正和补充。
第四个层次是探索有效抑制我国企业避税活动的策略和方法,包括第6、7章。笔者分析了我国反避税工作中存在的主要问题,并结合企业避税行为分析的研究结论,对加强反避税工作提出了一些有益的建议。认为税务机关应该改变反避税策略,“因势利导”,“堵疏结合”。应注重反避税效果与税收征管成本的平衡,主张建立统一的反避税法律体系,构建具有快速反应能力的反避税机制。并在提高企业的纳税意识、明确企业的举证责任、细化反避税的有关规定、建立健全统一的反避税信息系统等方面,提出了笔者自己的看法。
In the background of economic globalization, with the development of market economy in China, the phenomenon enterprises tax avoidance has been rising, resulting in severe challenges to tax collection. How to improve and enhance anti-tax avoidance is the issue in tax management demanding prompt solution in China.
Presented by the outstanding military analyst of ancient China, Sunzi, thefollowing statement is still popular and valuable in nowadays management----------Knowing yourself and your enemy is the key to winning all battles. In order to restrain enterprises tax avoidance effectively, tax authority should make detailed analyses of the interaction between businesses and external taxation environment, reasons resulting in tax avoidance behavior. Based on the fully understanding of the situation, tax authority may make reasonable expectations of the enterprises' reaction to various tax regulations and measures. The thesis suggests that policies and approaches for anti-tax avoidance should be established with complete analysis. According to Lewin Behavior Model, the framework of the thesis forms a behavior model for portraying motivations and decisions for tax avoidance.
The thesis consists of 7 chapters, which can be divided into 4 levels.
The first level is the foundation of research, including Chapter 1 and 2. These chapters put forward problems, clarify purposes and significance of the research, summarize achievements obtained home and abroad, locate basic concepts and set up the conceptual base of the research.
The second level includes Chapter 3 and 4. With the application of regular analysis and psychological theory, the thesis makes a profound analysis on internal and external factors affecting motivations of enterprises tax avoidance behavior. Subsequently, the thesis makes inspection and complement on analytical results by questionnaires with application of positive analysis.
The third level includes Chapter 5, serving as the spatial analysis of enterprises tax avoidance behavior. The thesis establishes a static game model of anti-tax avoidance, exerts analysis of the internal and external factors affecting and restricting the space of tax avoidance. Following up, by relaxing assumption of the model, continues the analysis of related factors such as order of behavior decisions, detection percentage of anti-tax avoidance surveys, moral risk of tax authority behavior and the advance pricing system. The thesis further expounds the interaction between the 2 parties involved in taxation decision, makes necessary modifications and complements on the analytic result 1.
The fourth level includes Chapter 6 and 7. By summarizing major problems in anti-tax avoidance in China, referring to the survey results, the thesis puts forward valuable suggestions for improving anti-tax avoidance. According to the thesis, tax authority should change the current policies to improve the occasion by interference as well as guidance. It is suggested that more concerns should be paid on the trade-off between result of anti-tax avoidance and the cost of taxation, a unified legal system on anti-tax avoidance should be set up, anti-tax avoidance mechanism with rapid reaction should be constructed. Additionally, the thesis makes detailed suggestions on enhancing the awareness of taxation, identifying evidence-provision responsibility of enterprises, refining related regulations on anti-tax avoidance and establishing a unified and sound information system on anti-tax avoidance.
引文
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