摘要
税管员固定管户作为中国基层税收管理的基本制度,在确保税收征管效率的同时也加剧了弹性征管和税务部门执法风险,推动“管户”向“管事”转变成为税收征管体制改革的重要方向。本文从征管激励与征管能力角度分析取消税管员固定管户对税收治理的双重影响,并利用手工整理的地级市取消税管员固定管户政策和全国税收调查数据进行实证检验。研究发现:取消税管员固定管户在总体上会降低企业实际税率,加剧企业避税,这一效应在与税务机关征纳联系较低的企业中表现更明显,改革前业务招待费越高、距离税务局越近的企业其避税会相应减少;信息化征管技术会降低取消固定管户造成的征管效率损失,在取消固定管户的同时上线“金税三期”会显著提高企业纳税遵从,并且对低业务招待企业的影响更大;异质性分析表明,取消固定管户的征管效率损失主要体现在国税局,但会提高地税局征管企业的纳税遵从,改革对民营企业的影响更大。本文不仅为推进基层税收征管制度改革提供了经验证据,也为通过形成更加规范的基层税收征管体系促进税收治理现代化和企业发展提供了政策启示。
For a long time,China has relied on the model of tax administrators fixed account management for grass-roots tax collection and management.While fixed account management plays an important role in ensuring the efficiency of tax collection and management,it also exacerbates the risks of flexible collection and management and enforcement by the tax authorities.In recent years,shifting from fixed account management to team-based management of tax-related matters has been an important goal in reforming the regional tax collection and management pattern of China.Therefore,it is essential to understand the effects of the abolition of tax administrators fixed account management,which is not only crucial to promoting the reform of the tax collection and management pattern,but also contributes to the formation of a more standardized and efficient tax governance system.Using the national tax survey data and the difference-in-difference method,this study systematically evaluates the effects of the abolition of tax administrators fixed account management on corporate tax governance,based on the reform of abolishing tax administrators fixed account management carried out in prefecture-level cities in China.The findings are as follows.(1)The abolition of tax administrators fixed account management generally reduces the effective tax rate of enterprises and exacerbates tax avoidance by enterprises,and this effect is mainly reflected in enterprises that had a low level of contact with the tax authorities before the reform.(2)The introduction of information-based collection and management technology can significantly reduce the negative effect of the abolition of tax administrators fixed account management on the tax compliance of enterprises.The implementation of the“Golden Tax Phase III”project while abolishing fixed account management will significantly increase the actual tax burden on enterprises.(3)The abolition of tax administrators fixed account management primarily impacts the State Taxation Administration in terms o
作者
赵仁杰
赵欣仪
钟世虎
许文立
ZHAO Renjie;ZHAO Xinyi;ZHONG Shihu;XU Wenli(School of Economics&Management,Northwest University;Shanghai National Accounting Institute;School of Economics,Anhui University)
出处
《经济研究》
北大核心
2023年第9期133-151,共19页
Economic Research Journal
基金
国家自然科学基金青年项目(72203167)
教育部哲学社会科学研究重大课题攻关项目(20JZD005)的资助。
关键词
税管员
固定管户
征管技术
税收治理
Tax Administrators
Fixed Account Management
Collection and Management Technology
Tax Governance
