摘要
金税三期工程(以下简称“金三”)是提高税收征管能力的重要举措。本文基于全国税收调查数据,采用双重差分和三重差分评估了“金三”的政策效果,结果表明:(1)“金三”显著提高了纳税遵从度,促进了“应收尽收”;(2)“金三”促进了税收优惠政策的落实,提高了企业税收优惠政策的享受比例,促进了“应享尽享”;(3)虽然提高纳税遵从会使一部分税收不遵从企业实际税负上升,但促进税收优惠政策落实能够使更多符合条件的企业减轻税负,在两者的作用下,“金三”没有对企业总体税负产生显著影响。本文的研究论证了“金三”的双重效应,一方面优化信息系统,提高纳税遵从度,另一方面提升纳税服务质量,促进税收优惠政策的落实。
Tax administration reform needs to conform to the demand of macroeconomic development.Therefore,in the period of tax and fee reduction,based on new tax administration concepts,the Third Phase of the Golden Tax Project optimizes information systems and improves tax compliance,and on the other hand,improves tax services and promotes the implementation of tax preferential policies.Based on the National Tax Survey data of 2011-2015,this paper evaluates the effect of the Third Phase of the Golden Tax Project by using Difference-in-Difference and Triple Difference methods.The results show that:(1)The Third Phase of the Golden Tax Project significantly improves tax compliance,conducive to collecting all taxes that need to be collected.(2)It promotes the implementation of tax preferential policies,increases the proportion of enterprises entitled to the tax preferences,and facilitates all eligible taxpayers to enjoy the tax preferences they are entitled to.(3)Improving tax compliance will increase the tax burden and hinder the development of enterprises,while promoting the implementation of preferential tax policies can reduce the tax burden.Under the dual influence,the Third Phase of the Golden Tax Project has not had a significant impact on the overall tax burden of enterprises,and alleviated the negative effect of strengthening tax administration.This conclusion also answers the question of how to correctly view the strengthening of tax administration against the background of tax and fee reduction.
作者
樊勇
李昊楠
FAN Yong;LI Haonan(Central University of Finance and Economics, 100081)
出处
《财贸经济》
CSSCI
北大核心
2020年第5期51-66,共16页
Finance & Trade Economics
基金
国家自然科学基金项目“税制改革、税收征管与企业纳税遵从行为研究”(71973159)。
关键词
金税三期工程
税收征管
纳税遵从
税收优惠
企业税负
The Third Phase of the Golden Tax Project
Tax Administration
Tax Compliance
Tax Preferences
Corporate Tax Burden
