我国税收流失问题及治理对策研究
摘要
本文借鉴中外学者已有的研究方法和研究成果,从税收流失的概念入手,对税收流失从狭义方面进行了界定。进一步对税收流失的不同种类进行了相关阐述,同时结合近几年的我国出现的与税收流失有关的案件进行分析,可以看出我国税收流失非常严重。接下来用不同的方法对我国税收流失的规模进行测算,分析不同方法的优缺点,并从中总结出适合我国实际国情的测算方法。我国税收流失规模呈逐年上升,税收流失对我国经济发展各个方面都产生了很大的负面影响,这主要体现在财政职能的弱化以及资源配置的效率降低等方面。另外,本文还将重点对造成税收流失的因素进行分析,建立相关模型来分析税收流失的原因,主要运用冯·诺伊曼不确定性效用函数(VNM)分析方法及纳税风险理论、并结合博弈论进行分析,从中归纳出税收流失产生的内在动因,然后又从制度因素和社会环境两个方面对产生税收流失的根源进行了探究。文章的第六部分主要是归纳整理发达国家防治税收流失的主要措施,并由此总结了治理税收流失的一些成功经验。本文的第七大部分主要阐述我国税收流失问题的治理对策探究,这部分从三个方面提出了综合治理税收流失的对策建议：第一,坚持依法治税,这首先要求要创造合理的纳税环境,其次要完善税法体系,再次要建立有独立执法权的税警制度,还要加强监管,杜绝各种为避税而产生的各种“寻租”行为；第二,深化税制改革,通过优化税制及理顺税费关系等措施来消除税收流失现象；第三,强化税收征管,通过强化税源监管,提高税务检查职能,运用先进的信息技术加强税收征管监督；接下来就前文提到的国有企业改制过程中和电子商务环境下造成税收流失的两种新渠道提出了具体治理对策,可以为我国经济发展过程中可能出现问题的解决办法提供依据。
This paper has studied the research method of scholars at home and abroad, and beginning with the concept of tax evasion, and generalized tax evasion of relativity from two aspects.Further on expounding different kinds of tax evasion, and at same time combination with the relevant tax evasion case of our country in recent years,from analysis we can find the tax evasion situation in China is still serious.And then we will measure the scale of tax evasion with different methods, analyzing the advantages and disadvantages of different methods, and summarizes the suitable measuring method with China's actual conditions.Our tax evasion is increasing with years,and the scale has very big negative effects to all aspects of economic development in China, which are mainly embodied in the weakening of financial functions and the low efficiency of resource allocation, etc. In addition, this paper also will focus on the reason of tax evasion, analyzing the factors related to tax evasion models, mainly using the Von Neumann uncertainty utility function (VNM) analysis method and theory, and tax risk analysis theory, which induces the internal revenue losses, and then from two aspects of the institutional factors and social environment to investigate the root of tax evasion.The sixth part is the generalization of Several developed countries' main measures for tax evasion such as the United States, Australia, Japan etc,and summarizing the some successful experience of tax evasion in governance.The developed countries'better tax authorities are connected with the reasonable regulatory and closely related to the tax supervision level improvement.The seventh part of the paper mainly expounds our tax erosion problems and countermeasures from three aspects,in this part of the proposed tax evasion of comprehensive management countermeasures and Suggestions:First, insisting to govern by law, the first requirement need create reasonable tax environment, and improve tax system, then establish independent again to perform the system of tax polices, at the same time strengthening the supervision and eliminating all kinds of "rent-seeking" behavior; Second, deepening the reform of taxation, through optimizing tax and straightening out measures to eliminate tax evasion; Third, the strengthening of tax collection and management and supervision through strengthening tax, tax inspection functions, use of advanced information technology, strengthening tax collection and administration supervision, Then the state-owned enterprise restructuring process under the e-commerce environment and causes loss of revenue of two new channel,and puts forward some specific countermeasures for China's economic development process may appear to provide basis for the solution of the problem.
This paper has studied the research method of scholars at home and abroad, and beginning with the concept of tax evasion, and generalized tax evasion of relativity from two aspects.Further on expounding different kinds of tax evasion, and at same time combination with the relevant tax evasion case of our country in recent years,from analysis we can find the tax evasion situation in China is still serious.And then we will measure the scale of tax evasion with different methods, analyzing the advantages and disadvantages of different methods, and summarizes the suitable measuring method with China's actual conditions.Our tax evasion is increasing with years,and the scale has very big negative effects to all aspects of economic development in China, which are mainly embodied in the weakening of financial functions and the low efficiency of resource allocation, etc. In addition, this paper also will focus on the reason of tax evasion, analyzing the factors related to tax evasion models, mainly using the Von Neumann uncertainty utility function (VNM) analysis method and theory, and tax risk analysis theory, which induces the internal revenue losses, and then from two aspects of the institutional factors and social environment to investigate the root of tax evasion.The sixth part is the generalization of Several developed countries' main measures for tax evasion such as the United States, Australia, Japan etc,and summarizing the some successful experience of tax evasion in governance.The developed countries'better tax authorities are connected with the reasonable regulatory and closely related to the tax supervision level improvement.The seventh part of the paper mainly expounds our tax erosion problems and countermeasures from three aspects,in this part of the proposed tax evasion of comprehensive management countermeasures and Suggestions:First, insisting to govern by law, the first requirement need create reasonable tax environment, and improve tax system, then establish independent again to perform the system of tax polices, at the same time strengthening the supervision and eliminating all kinds of "rent-seeking" behavior; Second, deepening the reform of taxation, through optimizing tax and straightening out measures to eliminate tax evasion; Third, the strengthening of tax collection and management and supervision through strengthening tax, tax inspection functions, use of advanced information technology, strengthening tax collection and administration supervision, Then the state-owned enterprise restructuring process under the e-commerce environment and causes loss of revenue of two new channel,and puts forward some specific countermeasures for China's economic development process may appear to provide basis for the solution of the problem.
引文
[1]Allingham,M.G.and Sandmo,A.(1972),Income Tax Evasion:a Theoretical Analysis, Journal of Public Economics,Vol.l,pp.323-338
[2]Cedric Sandford,Key Issues in Tax Reform, Fiscal Publiations,1993
[3]DubinJ.A.andGraetzM.J.AreWeANationofTaxCheaters[M].NewEvideneeonTaxCo mplianee[J].erieanEeonomseReview,1997,(3):77.
[4]James T.Bennett.Tax-Funded politics [M].Transaction Publishers,2004
[5]Tanzi and shome,A primer on tax evasion,International Money Fund[J],Staff Paper,Washington:Dec 1993.
[6]Lin,Wen-zhang,and Yang,C.C.A dynamic portfolio model of tax evasion:comparative statics of tax rates and its implication for economic growth[J].Journal of Economic Dynamics and Control.2001
[7]Guttman,P.M.(1977),The Subterranean Economy[J],Financial Analyst Journal 33.
[8]Schneider,Freidrichetal.ShadowEconomies:Sizes,Causes,andConsequences[J],Jour nal Economic Literature,2000,1
[9]K.Nightiongale.TaxationTheoryandPratiee[M].PersonEdueationLimited,2000:36.
[10]胡怡建.税收学[M].上海：上海财经大学出版社,2004.1,84-104
[11]陈共.财政学[M].北京：中国人民大学出版社,2002.3,114-214
[12]贾绍华.中国税收流失问题研究[M].北京：中国财政经济出版社,2002.1，10-11
[13]马栓友.税收政策与经济增长[M].北京：中国城市出版社,2001.9,10-11
[14]贺志东.如何有效合理避税[M].北京：机械工业出版社,2005.1,16-19
[15]宋效中.反偷逃税与税务稽查[M].北京：机械工业出版社,2006.1,45-56
[16]郝书辰,曲顺兰等.新一轮税制改革对地方财政的影响研究[M].北京：经济科学出版社,2007.2,13-15
[17]迈克尔一 J·博斯金久.美国税制改革前沿[M].北京：经济科学出版社,1997.14,23-34
[18]星力顺一日本经济与财政政策[M].北京：立信会计出版社,2000.1,10-11
[19]星川顺一日本经济与财政政策[M].北京：立信会计出版社,1999.1,14-17
[20]尾畸护.税收常识[M]日本东京：日本经济新闻社,2000,4,13-15
[21]王建喜,陈惠.税收流失的制度根源探析[J].经济体制改革.2005.(3)：36-39
[22]胡勇辉.借鉴国外经验,治理我国税收流失[J].当代经济,2004,(3)：36-39
[23]万绍群巫晶.治理我国税收流失的四大对策[J].当代经济,2005,(1)：61-62
[24]朱文军.对社会综合治税的几点思考[J].税务研究,2004,(2)：56-58
[25]戴子钧.关于完善税收征管体系的思考[J].税务研究,2004,(8)：45-48
[26]谭庆寅、韦坚.从税务稽查的视角谈我国税收流失问题的治理[J].科技情报开发与经济,2008,(18)：36-39
[27]冯绍伍.基于A-S模型的个人所得税逃税理论实证分析与逃税治理[J].广东行政学院学报,2008,(10)：23-24
[28]王小峰.浅谈治理税收流失的对策[J].财税金融,2005,2：12-13
[29]邱晖.税收流失的博弈分析[J].商场现代,2008,(10)：17-18
[30]汤洁茵.税收流失的司法补缺[J].税务经济,2007,(5)：42-44
[31]辛浩,王韬.我国地下经济税收流失规模的测算——基于一个改良的现金比率法[J].管理现代化,2008,(4)：17-19
[32]伍云峰.我国税收流失规模测算[J].当代财经,2008,(5)：16-18
[33]杨得前.影响纳税人税款支付意愿的个体因素研究[J].中央财经大学学报,2005,(2)：24-25
[34]李宏伟,屈锡华.制度陷阱与税收流失[J].会计之友,2007,2：34-36
[35]王翠华.个人所得税税收遵从度的探讨[J].财税与金融,2008,(2)：45-46
[36]陈新宇.国外税收遵从的实践[J].涉外税务,2008,(3)：21-24
[37]金鹏.国外税收遵从理论模型研究综述[J].财会月刊(理论),2008,(11)：56-58
[38]罗光,萧艳汾.考虑税收遵从成本的逃税模型研究[J].税务研究,2007,(1)：36-39
[39]王玮.纳税人权利与我国税收遵从度的提升[J].税务研究,2008,(4)：14-16
[40]童疆明.社会公平感与税收遵从的实验分析[J].新疆财经,2008.(4)：23-26
[41]刘京娟.税收遵从的影响因素及其对策[J].湖南税务高等专科学报, 2007,(3)：34-36
[42]郭北辰.对税收流失的基本界定[J].兰州商学院学报,2001,(1)：27-31
[43]常向东.税收流失机制及规模衡量标准[J].兰州商学院学报,2001,(1)：36-39
[44]安体富、秦淬义.西方国家税源管理的经验及借鉴[J].税务研究,2005,(2)：26-29
[45]郭驰.澳大利亚税务管理的经验与借鉴[J].涉外税务,2004,(8)：51-53.
[46]郭驰.澳大利亚税务管理的经验与借鉴[J].涉外税务,2004,(8)：50-53.
[47]周清.税收征管的国际比较与借鉴[J].涉外税务,2002,(7)：42-43
[2]Cedric Sandford,Key Issues in Tax Reform, Fiscal Publiations,1993
[3]DubinJ.A.andGraetzM.J.AreWeANationofTaxCheaters[M].NewEvideneeonTaxCo mplianee[J].erieanEeonomseReview,1997,(3):77.
[4]James T.Bennett.Tax-Funded politics [M].Transaction Publishers,2004
[5]Tanzi and shome,A primer on tax evasion,International Money Fund[J],Staff Paper,Washington:Dec 1993.
[6]Lin,Wen-zhang,and Yang,C.C.A dynamic portfolio model of tax evasion:comparative statics of tax rates and its implication for economic growth[J].Journal of Economic Dynamics and Control.2001
[7]Guttman,P.M.(1977),The Subterranean Economy[J],Financial Analyst Journal 33.
[8]Schneider,Freidrichetal.ShadowEconomies:Sizes,Causes,andConsequences[J],Jour nal Economic Literature,2000,1
[9]K.Nightiongale.TaxationTheoryandPratiee[M].PersonEdueationLimited,2000:36.
[10]胡怡建.税收学[M].上海：上海财经大学出版社,2004.1,84-104
[11]陈共.财政学[M].北京：中国人民大学出版社,2002.3,114-214
[12]贾绍华.中国税收流失问题研究[M].北京：中国财政经济出版社,2002.1，10-11
[13]马栓友.税收政策与经济增长[M].北京：中国城市出版社,2001.9,10-11
[14]贺志东.如何有效合理避税[M].北京：机械工业出版社,2005.1,16-19
[15]宋效中.反偷逃税与税务稽查[M].北京：机械工业出版社,2006.1,45-56
[16]郝书辰,曲顺兰等.新一轮税制改革对地方财政的影响研究[M].北京：经济科学出版社,2007.2,13-15
[17]迈克尔一 J·博斯金久.美国税制改革前沿[M].北京：经济科学出版社,1997.14,23-34
[18]星力顺一日本经济与财政政策[M].北京：立信会计出版社,2000.1,10-11
[19]星川顺一日本经济与财政政策[M].北京：立信会计出版社,1999.1,14-17
[20]尾畸护.税收常识[M]日本东京：日本经济新闻社,2000,4,13-15
[21]王建喜,陈惠.税收流失的制度根源探析[J].经济体制改革.2005.(3)：36-39
[22]胡勇辉.借鉴国外经验,治理我国税收流失[J].当代经济,2004,(3)：36-39
[23]万绍群巫晶.治理我国税收流失的四大对策[J].当代经济,2005,(1)：61-62
[24]朱文军.对社会综合治税的几点思考[J].税务研究,2004,(2)：56-58
[25]戴子钧.关于完善税收征管体系的思考[J].税务研究,2004,(8)：45-48
[26]谭庆寅、韦坚.从税务稽查的视角谈我国税收流失问题的治理[J].科技情报开发与经济,2008,(18)：36-39
[27]冯绍伍.基于A-S模型的个人所得税逃税理论实证分析与逃税治理[J].广东行政学院学报,2008,(10)：23-24
[28]王小峰.浅谈治理税收流失的对策[J].财税金融,2005,2：12-13
[29]邱晖.税收流失的博弈分析[J].商场现代,2008,(10)：17-18
[30]汤洁茵.税收流失的司法补缺[J].税务经济,2007,(5)：42-44
[31]辛浩,王韬.我国地下经济税收流失规模的测算——基于一个改良的现金比率法[J].管理现代化,2008,(4)：17-19
[32]伍云峰.我国税收流失规模测算[J].当代财经,2008,(5)：16-18
[33]杨得前.影响纳税人税款支付意愿的个体因素研究[J].中央财经大学学报,2005,(2)：24-25
[34]李宏伟,屈锡华.制度陷阱与税收流失[J].会计之友,2007,2：34-36
[35]王翠华.个人所得税税收遵从度的探讨[J].财税与金融,2008,(2)：45-46
[36]陈新宇.国外税收遵从的实践[J].涉外税务,2008,(3)：21-24
[37]金鹏.国外税收遵从理论模型研究综述[J].财会月刊(理论),2008,(11)：56-58
[38]罗光,萧艳汾.考虑税收遵从成本的逃税模型研究[J].税务研究,2007,(1)：36-39
[39]王玮.纳税人权利与我国税收遵从度的提升[J].税务研究,2008,(4)：14-16
[40]童疆明.社会公平感与税收遵从的实验分析[J].新疆财经,2008.(4)：23-26
[41]刘京娟.税收遵从的影响因素及其对策[J].湖南税务高等专科学报, 2007,(3)：34-36
[42]郭北辰.对税收流失的基本界定[J].兰州商学院学报,2001,(1)：27-31
[43]常向东.税收流失机制及规模衡量标准[J].兰州商学院学报,2001,(1)：36-39
[44]安体富、秦淬义.西方国家税源管理的经验及借鉴[J].税务研究,2005,(2)：26-29
[45]郭驰.澳大利亚税务管理的经验与借鉴[J].涉外税务,2004,(8)：51-53.
[46]郭驰.澳大利亚税务管理的经验与借鉴[J].涉外税务,2004,(8)：50-53.
[47]周清.税收征管的国际比较与借鉴[J].涉外税务,2002,(7)：42-43