毕业设计（论文）-征税成本现状分析

哈尔滨工业大学工学硕士学位论文I--摘要近年来中国经济的迅猛腾飞，企业的增加和扩大，使得税收在额度与广度上剧增。而我国的税收基数巨大，范围广泛，税收又是财政收入的主要来源，中国的财政收入20%来源于税收，如此以来政府的征税成本就显得愈发重要。但是中国的征税成本率却高达6%，为其他国家的5～6倍，从我国目前征税成本现状分析，我国征税成本与国际发达国家相比偏高，征税成本有进一步降低的空间。因此，在我国研究征税成本现状并探索征税成本优化的措施很有必要。本文通过理论与实证相结合的方法，在系统完整地梳理税收成本理论的基础上，分析了我国税收成本的现状。结合对发达国家降低税收成本的措施的考察，认为我国应该从税收成本意识、税制结构、税务机构设置、税务代理等方面入手，通过增强税收成本意识、优化税制结构、精简税务机构、完善税务代理等措施，降低税收成本、提高税收效率。关键词征税成本；现状分析；优化思路；AbstractInrecentyears,economy'ssoaring,enterprise'sincreasingandexpanding,causesthetaxrevenueincreasingonbothamountandrange.Yetwehaveahugetaxrevenuebase,widespreadscopeandthetaxrevenueisalsothemostimportantsourcetoourfinancialrevenue,China'sfinancialrevenue20%originatesfromthetaxrevenue.Sogovernment'staxationcostappearedincreasinglyimportant.ButChina'staxationcostrateactuallyreachesashighas6%,forothernational's5~6times,throughtheanalysisofourcountry'scurrenttaxationcost,wecanseethatourcountry'scurrenttaxationcostishigherthanthedevelopedcountriesandtherehassomespaceforthetaxationcosttoreduce.So,itisverynecessarytoresearchtheactualityoftaxationcostandexplorethemeasurestooptimizeit.Thisarticlemostlyusestheresearchmethodsoftheoryanalysisandpositiveanalysis.Basedonhacklingthetheoryoftaxationcostintegrally,thisarticleanalyzesourcountry'scurrentcostofrevenuesandbringsforwardsomemeasurestooptimizethecostofrevenues.Throughreviewingthemeasureswhichthedevelopedcountriesusetoreducethecostofrevenues,Ithinkweshouldtakemeasurestoboostupcostconsciousnessofrevenues,optimizethestructureoftaxsystem,condensetheinstitutionofrevenues,andperfectthesurrogateofrevenues.Wecanreducethecostofrevenuesandenhancetheefficiencyofrevenuesbyusingthesemeasures.KeywordsTaxcost;Quoanalysis;Optimization； 目录目录摘要 致谢结论本文运用理论与实际相结合的方法，对我国征税成本问题进行了深入的研究与分析，在借鉴发达国家降低征税成本的措施的基础上，提出了优化我国征税成本的一系列措施。在介绍征税成本基本理论时，对征税成本的衡量指标进行了系统分类，定性分析了我国征税成本的组成部分和影响因素。本文在系统梳理征税成本理论的基础上，从征税成本的三个方面深入分析了我国征税成本现状及导致该现状的根源，并对税收经济成本进行了定性分析，从而得出我国征税成本偏高的事实。结合对发达国家降低征税成本的措施的考察，本文认为我国应通过增强征税成本意识、提高税务人员的专业胜任能力、严格纳税奖惩制度、简化税制、建立科学的税收征管模式、完善税务代理等措施、完善征税信息化系统等来降低税收成本、提高税收效率。其中增强征税成本意识、提高税务人员的专业胜任能力是从“征”的方面予以优化；简化税制、建立科学的税收征管模式、完善税务代理等措施、完善征税信息化系统是从“管”的方面予以优化；严格纳税奖惩制度是从“查”的方面予以优化，每条措施的侧重点不同。由于当前我国的税务人员文化程度不高，专业能力和创新能力有限，国情复杂，使得我国的征税成本方面创新相当困难。因此，当前更多的借鉴发达国家比较成熟的税收征管模式，并结合本国实际进行再创新，是降低征税成本的关键所在。参考文献周飞飞.控制税收成本的探讨.财经园地,2007,(1)WorldBankGroup,PricewaterhouseCoopersLLP.PayingTaxestheglobalpicture,/tax.htm.2008/12/16.KevinJ.Fox.EfficiencyinthePublicSector.Boston:KluwerAcademicPublishers,2002谈多娇.税务筹划的经济效应研究.北京:中国财政经济出版社,2004李林木.税收遵从的理论分析与政策选择.北京:中国税务出版社,2005熊剑锋.征税成本十倍于美国税制设计仍需改革.税务研究,2008,(8)张秀莲.对控制我国税收成本的研究.税务研究,2005,(2)陆宁.纳税遵从的成本效益分析.税务研究,2007,(3)胡国强.企业纳税成本及其决策模型构建.财会通讯,2007,(8)Slemrod.JandYitzhaki.TaxAvoidance,EvasionandAdministration.NationalBureauofEconomicResearch,2002SaumenChattopadhyay,ArindamDas-Gupta.TheComplianceCostofthePersonalIncomeTaxanditsDeterminant,2002于明珠.借鉴外国征管经验提高我国税收效率.财会研究,2006,(2)Mikesell.John,LFiscal.Administration-AnalysisandApplicationsforthePublicSector.WadsworthPublishers,2003高升.税务代理与降低税收成本.合作经济与科技,2007,(3)张光文.降低我国税收征纳成本.财政与税务,2009,(1)易和平.从税收遵从成本谈税收成本的最小化.财会通讯,2006,(9)附录ENGLISHPARTThegovernmenttaxationmeansthatresourcetransfertogovernmentfromthefamilyandbusinessenterprises,thiskindoftransferhasthecostinevitably.Taxrevenuecostthepricemustbepaidintaxationactivity,belongstoanobjectiveeconomiccategory.Beinginit,thetaxrevenuecostisnotisolatedexistent,ithasaclosecontactwitheconomicsociety,andusuallyrestrictedbymanyfactors,suchasthelevelofproductiveforcedevelopment,thecompletedegreeoftaxlawsystemconstruction,thechoicetothetaxsystemconstitution,themakingofthetaxpolicy,theleveloftaxsystemadministration,thedegreethatpeopleknowandpayattentiontothetaxrevenuecost,thehumanresourceinstall,theservicequantityofpayingtax,etc.Therefore,governmentsofallcountriesattachagreatimportancetotheproblem.Understandingandresearchingtaxrevenuecostinourcountryisfarbehindwithwesternnations,nomatterintheoreticallyorinpractice.FromWilliamPetty,theBritishscholar,proposedforthefirsttimethetaxrevenue"save"standardinthe17thcentury,toAdamSmith,whoputforwardtheleastrevenueexpenseprinciplein"Nationalwealthnatureandreasonresearch",tomanywesterneconomistsproposed"fairandefficient"taxsystemoptimizationtheorysince20thcentury,thesenotonlyenrichthetaxtheory,butproduceapositiveimpactindesigningthetaxation,reducingthetaxrevenuecostandraisingthetaxrevenueefficiency.Thetaxrevenuecostismostlyin1%to2%.Comparingwithothercountries,theunderstandingandresearchingoftaxrevenuecostinourcountryisplacedinthestartstage,andhasn'tbuiltupataxrevenuecosttheorysystemthatcanmatchournationalcondition.Wejustconcernthescaleandthespeedofrevenueinresearchandpractice,andpayattentiontoresearchtaxrevenuefromgovernmentangle,lacksanalyzesandgraspsthetaxrevenueintheentiremarketeconomymovementprocess.Italwayssimplyconsiderstaxasamethodoforganizingfinancialrevenue,neglectingitsinfluenceineconomyefficiency.Intheprocessofcollectingandmanagingtax,itoftentakesorganizingtaxrevenueincomeasthecenter,buttakenoaccountofthecostpriceandtheeconomicefficiency.Theidea"taxationwithnocost"formedintheplannedeconomyisdeeprooted.Accordingtothedataannouncedcurrently,thetaxationcostisequallyabove4%.Nowtheresearchoftaxrevenuecostisplacedinthestartstageinourcountry,reinforcetheresearchonthetaxrevenueresearchtheoreticalandpracticalsignificance.Undertheconditionofmarketeconomy,howtoobtainthegreatestincomebythesmallestinvestmentand"pursuethemaximalrevenuefromtaxrevenueefficiency"becometheimportantdimensionsinmeasuringtherevenuefromtaxworkandtheimportanttopicofthecurrenttaxconstruction.Thearticleoverallmentalityistodesigntaxationcostasresearchobjectonthebasisoflimitingtaxrevenuecostfromthecostconcept,carefullyexamineourcountry'spresenttaxrevenuecostfromtaxationangle,describeitobjectivelybypositiveanalysisandmathematicsmodel,analyzetheinfluencefactoroftaxrevenuecost,pointoutitsfluctuationtrendandcharacteristicsandputforwardthewaythatcancontrolandreducetaxrevenuecost.Thearticledividesfourparts.Thefirstpartmainlydefinesconnotationandextensionoftaxrevenuecost,illustratestherelationshipbetweentaxrevenuecostandtherelatedeconomycategorybyclassifyingit.Ittakesthewesterntaxrevenuecosttheoriesasthebasisofstudying,usesTaxprincipleTheory,TaxrevenueoptimizationtheoryandTaxadministrationTheorytoanalyzeitsystematically,thoroughlyandobjectively,findsouttheregularityoftaxrevenuecostandprovidesatheorybasisforhowtoreducetaxrevenuecost.Italsodiscussesthecommonindexofmeasuringtaxrevenuecost,suchasthebasicindex,thecharacteristicindex,andtheusingindex,pointingoutthattheimpositioncostrateandtheperrevenuearethetwomostactualappliedvalueindex.Thesecondparttriestodiscovertheregulationandsumsupwhatshoulddrawlessonsfrombycomparingtheinternationaltaxationcost.Thethirdpartembarksapositiveanalyzefromourcountryactualsituation,usingactualdatawithvariousangleandrelatedlocalactualmaterial.ItillustratesthecharacteristicsoftaxationcostinChinafromtheuseandscopethatthebudgetexpend,andtalksaboutmanyfactorsthatcaninfluenceit,suchasthelevelofeconomicdevelopment,socialmilieu,taxsystem,taxrevenuecollectioninformation,theconstitutionoftaxofficeandthepersonnelinstall,etc.ItputforwardtheprincipleandthewaythatcanoptimizetaxationcostinChina.Thefourthparttriestocalculatethetaxationcostthroughexaminingandmanagingtaxrevenuecost,usherstheschemecosttheoriesinthetaxrevenuecostadministrationinordertoraisethetaxrevenuecollectionlevelandexaminethetaxrevenueefficiencybyusingtheC-Dfunction.Recently,taxrevenuehasbeenincreasingwithhighspeed.However,thecostsandexpenditurehavealsobeenincreasingandtheincreasingspeedoftaxingcostsovertookthatofthetaxrevenue.Ithasbeenaveryimportantphenomenonduringtheseyears.Thisphenomenoncannotonlyaffectpuretaxrevenue,butalsoleadtofalsegovernmentinformation,wronggovernmenteconomicpolicy,anddamagestotheauthorityofthetaxlawandtheoperationeffect.Therefore,taxingcostscontrolhasbeenthekeytofurtherdeepentaxreform,toimprovetaxenvironmentandtoimprovetaxadministrationlevel.Thisstudymadeasystematicanddeepresearchontheproblemoftaxingcostsatpresentandthereasonforhightaxcostfromtheprospectiveofinstitutionalarrangementandinformationasymmetry.Italsomadeanalysisofthereasonsforhighcostinganditalsoputforwardtheguidelineandpolicysuggestions.Firstthisstudymadeageneralizationoftheliteraturereview.Itisfoundthatcurrentlytheresearchonthetaxingcostscontrolisveryweakbothindepthandwidth,thediscussionoftheproblemisscatteredandsimpleanditisstillonthelevelofpracticaloperationanditisfarfromsystematic.EspeciallyinChina,thestudyonthistopicbeganataverylatetimeandmostofthemareusuallythesummitofthetaxpracticalwork.Andtherelativecontrolmeasuresareneitherpracticalnorspecific.ItprovedthatseriousgapstillexistedbetweentheoreticalresearchandpracticeinfinanceandtaxinChina.Becauseofthereasonsmentionedabove,thestudyonthetaxingcostscontrolwasconductedinaccordancewiththeauthor'syearsofexperienceintaxpracticalwork,combinedwiththetheoriesandmethodologyofeconomicstomakeuptheshortageoftheresearchinthisfield.Bysearchingalotofliteratureanddataandthepracticaldatainvestigatedinperson,theauthormadealongitudinalandhorizontalinternationalcomparisonandfoundthattaxingcostsarehighanddifferenceexistsbetweenregions;taxingcostsinlocaltaxauthorityarehigherthantaxingcostsinnationaltaxauthority;costinpayingtaxisalsorelativelyhigh;differencealsoexistsbetweendifferenttaxcategoriesanddifferenttaxpayersinpayingtaxcost;andcostisneithereasytomeasurenoreasytobecontrolled.Onthebasismentionedabove,thisstudyproposedthetheoreticalframeworkforanalyzingtheproblemofthetaxingcostsbyapplyingrelativetheoriesoftheinstitutionaleconomicsandinformationeconomics.Itanalyzedthereasonsforhightaxingcostsfromtheaspectsoftheformalrestrictions,informalrestrictionsandimplementationsystem.Itpointedoutthatthebasicreasonsforhightaxingcostareasfollows:thelegislationisnotperfect,theexistingtaxsystemisunsteady,complicated,unreasonable,andimpractical,theinformalrestrictionfactorisnotsuitabletothetaxsystemchangeandthetaxadministrationsystemhastoomanylimitations.Followingthat,thisstudymadeananalysisontheeffectanalysisofthehightaxingcosts.Hightaxingcostsnotonlylowerthetaxrevenue(gapisquitelargecomparedtoforeigncountries)andreducethenationalfinancialrevenuescale,butalsoweakenmacro-economicadjustment,furthermore,theyaffectfinancialdisposalorder,reducesocialemployment,damagethebalancetheproportionofinvestmenttoconsumption,andreducetheefficiencyoftaxadministrationefficiencyandproductionefficiency.Underthisprecondition,thestudymadeananalysisofthemajorimpactingfactorswhicharetaxsystem,taxenvironmentandtaxadministrationsbythemethodologyofthecomparison.ThroughthehorizontalinternationalcomparisonofthefactorsbetweenChinaanddevelopedcountriesanddevelopingcountries,successfulexperiencefromforeigncountrieswasexposedandeffectiveguidanceandrelativemeasurestoreformtaxsystem,toimprovetaxenvironmentandtoimprovetaxadministrationareproposedonthebasisabovementioned.Theauthorbelievedthatfollowingmeasuresshouldbetakentodecreasetaxingcosts:first,intensifytheroleoftheformalrestrictions.Ononehand,strengthentaxlegislationbystrictlylimitingtheentrustedlegislationpowerofthetaxlaws,improvingtheeffectlevelandthestabilityofthetaxlaw,dividingtaxingpowerinamorereasonableway,designingtaxsysteminamorereasonableway,improvingthesingletaxlawefficiencyandplayingthescaleeffectoftaxlawsystem.Second,playtheroleoftheutilityoftheinformalrestrictionsbystrengtheningthepublicityworkoftaxlaw,byimprovingcostconsciousnessofthetaxauthoritiesandthetaxofficials,byimprovingtheprofessionalserviceleveloftaxagency,bydevelopingandnormalizingthetaxagenciesandbystrengtheningtaxpayer'srights.etc.Third,intensifytheeffectivenessoftheimplementationmechanismandimprovetheeffectivenessofthetaxadministrationsystembyimprovingthetaxadministrationsystem,byintensifyingthesupervisionandcontrolofthetaxsources,bycarryingoutthesystemofthetaxdeclarationwithdifferences,byintensifyingtaxexaminations,byintensifyingthetaxinformationconstructionsandbyintimatingtheresourcerelocationofthetaxadministrationsource.Fourth,decreasethesituationoftheinformationasymmetrybyimprovingthesystemoftheinformationexposure,byimprovingtheinformationexchangesystem,bytakingfulluseoftheinformationresources,byestablishingtaxreportingsystem,byimprovingthestimulationmechanismandrestrictionmechanismtothetaxauthoritiesandbyintensifyingthestimulationmechanismandtherestrictionmechanismtothetaxpayers.译文部分政府征税意味着资源从企业单位和个人向政府转移，这种转移必然会产生成本。税收成本作为税收活动必须付出的代价，是一种客观的经济范畴。作为经济范畴，税收成本不是孤立存在的，它与经济社会有着密切的联系，通常受到生产力发展水平，税收法制建设的完备程度，税制结构的选择，税收政策的制定，税收管理水平以及对税收成本的认知、关注程度，人力资源的配置、纳税服务质量等因素制约。因此税收成本问题备受各国政府的重视。对税收成本的认识和研究，不论从理论上还是实践上我国都落后于西方国家。从17世纪英国学者威廉配第首次提出的税收“节省”标准，到18世纪亚当斯密在《国民财富的性质和原因的研究》中提出的最少税收费用原则，及20世纪以来众多西方经济学者提出的“公平与效率”的税制优化理论，不仅丰富了税收理论，而且对完善优化税制设计，降低税收成本，提高税收效率产生了积极的影响，其税收成本大多在1%到2%之间。相比之下，我国对税收成本的认识和研究比较滞后，处在起步阶段，尚未建立起符合我国国情的税收成本理论体系。在税收理论研究和实践中，只关心税收收入规模和增长速度，注重从政府角度研究税收，缺乏从市场经济运行的全过程中去分析和把握税收，一直把税收单纯作为组织财政收入的手段，忽视其对经济运行效率产生的影响，在税收征管过程中，各项工作以组织税收收入为中心，不考虑征税过程的成本代价，不讲税收的经济效率，计划经济条件下形成的“无本治税”观念根深蒂固。根据目前公布的资料测算，我国的税收征收成本平均在4%以上。目前，我国在税收成本理论方面的研究尚处于起步阶段，加强对税收成本理论研究具有重要的理论和实际意义。在市场经济条件下，如何以最小的投入获得最大的收益，“追求税收效率最大化”，便成为衡量税收工作的重要尺度，也是当前税收建设的重要课题。本文的总体思路：从成本概念着手，在界定了税收成本概念的基础上，选定征收成本为研究对象，从征税的角度审视目前我国的税收成本，对征税成本的运行状况通过实证的方法，运用数学模型进行较为客观的描述，分析了影响税收成本的因素，指出税收成本的变动趋势和特征，提出控制和降低税收成本的对策思路。论文分四个部分:第一部分定义税收成本的内涵和外延，通过对税收成本的分类，明确税收成本与相关经济范畴的关系。以西方税收成本理论为研究问题的依据，运用税收原则理论、税收优化理论、税收管理理论等对税收成本进行比较系统、全面、客观的分析，从中找出税收成本运行的规律，为寻找降低税收成本的途径提供理论依据。从基本指标、特征性指标和用途性指标三个方面，对衡量税收征税成本的常用指标体系进行了论述，并指出征收成本率和人均征税额是最具实际应用价值的两个指标。第二部分通过对征税成本的国际比较，发现规律，总结值得借鉴的地方。第三部分从我国的实际情况出发，多角度用大量的数据和相关地区的实际资料进行实证分析，从经费支出的用途和范围，分析了中国征税成本的特点，并从经济发展水平、社会环境、税制、税收征管信息化和税务机构设置、人员配备等方面分析影响中国征税成本的主要因素。在此基础上提出优化中国税收征税成本的原则和思路。第四部分从税收成本核算和管理的角度，尝试设计了用作业成本法进行征税成本核算，将成本企划理论引进税收成本管理之中，以提高税收征管水平，通过C-D函数来检验税收效率。税收成本增长较快，并且税收成本上升的速度还超过了收入的增长速度，是我国近年来的一个重要经济现象。这一现象不仅会影响税收纯收入，还会导致政府经济信息失真，由此误导政府经济