个人所得税预缴税款制度对纳税遵从的影响研究——基于前景理论的心理效应分析  

A Research on the Effect of Prepaid Tax System of Personal Income Tax to the Tax Compliance——Based on the Analysis of the Psychological Effects of Prospect Theory

作　　者：黄凤羽[1,2] 刘维彬[2] 张瑞红[2] 

机构地区：[1]天津市经济发展研究院,天津300202 [2]天津财经大学经济学院,天津300222

出　　处：《当代经济科学》2017年第1期88-95,共8页Modern Economic Science

基　　金：国家社会科学基金一般项目"行为经济学视角下的个人所得税改革研究"(项目编号:14BJY16)的阶段性成果;天津市高等学校创新团队培养计划;天津财经大学2016年研究生科研资助计划"个人所得税纳税人决策的影响因素分析"(项目编号:2016TCB01)的支持

摘　　要：本文基于行为经济学的前景理论,由微观视角分析个人所得税预缴税款制度对纳税遵从的影响。选取预缴规模、税率、针对纳税非遵从的处罚、纳税稽查概率、稽查成功率作为主要内生变量,构建"有限理性"的纳税人总价值函数模型,讨论上述变量的心理效应与纳税决策的关系。分析表明:我国应构建针对个人全部所得的全面预缴税款制度,并以个人预缴规模为核心,使其适度高于应纳税额;注重以"退税收益"的确定性效应带动纳税遵从,同时配合提升针对非遵从的处罚;降低边际税率;利用"启发式偏差"及"分离效应",通过强化纳税稽查及总体征管水平使纳税人提高逃税风险认知,从而提升纳税遵从度。Based on the Prospect Theory of behavioral Economics,this paper analyzes the impact of personal income tax prepaid tax system on tax compliance from the micro perspective.Choosing the size of prepaid,the tax rate,tax penalties for non-compliance,the tax audit probability and the success rate of audit as the main endogenous variables,this paper builds a total value function model of bounded rational taxpayers to discuss the relationship between the psychological effects of these variables and the tax decisions.The results demonstrate that building a comprehensive prepaid system for personal income tax in our country is vital.Personal prepaid should be moderately higher than one's tax payable.Focus on the certainty effect of the profit of drawback to drive the tax compliance.Also,the tax penalties for non-compliance need be increased and the marginal tax rate should be decreased.Based on the 'Heuristic Bias'and the 'Isolation Effect',the risk perception of taxpayer can be increased by strengthening the tax audit and tax administration,which results in enhancing the tax compliance.

关 键 词：个人所得税 预缴税款制度 前景理论 心理效应 纳税遵从度 

分 类 号：F812.42[经济管理—财政学]