摘要
过去20年中,中国税收征管体制经历了深刻变革。当中国税制面临新一轮重大改革时,探究以往征管改革对税收效率的影响机制及对改革效果做出评价,对深化税制改革具有意义。本文从组织流程重组、信息化和法制化角度梳理了相关制度变革。采用多指标多因素(MIMIC)潜变量模型估算了2004-2013年隐形经济规模,作为征管效果变量。并分别以纳税评估户数、评估补缴税额、重点税源信息库户数作为征管流程重组和信息化的代理变量,实证检验发现:1990年代中期以来,以隐性经济衡量的税收流失规模出现了普遍下降趋势;独立的新征管职能设立不仅自身带来的税收流失减少,且推动了传统稽查职能更好发挥作用;信息化与流程重组具有互补作用,二者共同作用对提高征管效率,降低税收流失发挥了重要作用。
During the past 20 years,the tax administrative system has undergone series changes. In the face of a new round taxation reform, it is meaningful to evaluate the past reform in the tax administration system. This paper aims to enhance the understanding of the transition of tax administration in China through summarizing the reform history from three points of view, that is legalization, administrative process reengineering and informatization. To test the reform effect, the paper estimates the shadow economy as a proxy variable for tax evasion. Then using taxpayers amount of accepting tax assessment , assessed tax through tax assessment, and larger taxpayer amount in tax source database to characterize the process reengineering and informatization, an econometric model was built to test the hypothesis relation between process reengineering, informazation and tax evasion. The empirical results process reengineering and informatization reatly reduce tax evasion. And tax audit becomes better efficient because of tax assessment as a pre-function.
出处
《中国软科学》
CSSCI
CSCD
北大核心
2017年第4期14-24,共11页
China Soft Science
基金
国家社会科学基金重大项目"宏观税负
税负结构与结构性减税研究"(12&ZD044)
国家税务总局规划核算司专题研究项目"十二五时期企业税收负担研究"
关键词
征管流程重组
信息化
隐形经济
税收流失
纳税评估
重点税源监控数据库
tax administrative
process reengineering
informatization
shadow economy
tax evasion
tax assessment
taxpayer resource survey database
