非正式经济课税:理论分析与政策引申  

Informal Economy Taxation:Theory Analysis and Its Implication

作　　者：谷成[1] 孙璐[1] Gu Cheng Sun Lu

机构地区：[1]东北财经大学财政税务学院

出　　处：《财政研究》2017年第1期103-112,F0003,共11页Public Finance Research

基　　金：作者主持的国家社科基金重点项目"现代财政视阈下税收体系构建研究"(16AJY021);教育部人文社科研究一般项目"财政腐败的动因;效应及其治理:基于中国财政体制的理论分析与实证检验"(15YJA790017)阶段性研究成果

摘　　要：非正式经济中包含大量未注册登记、涉及现金交易甚至易货交易的经济活动主体,是否以及如何对非正式经济课税是世界各国面临的重要课题。尽管对非正式经济课税的征管成本较高、难以使小规模经济活动主体受益、税收负担的最终归宿具有不确定性,但从国家治理角度看,将非正式部门经济活动主体引入税收网络不仅有助于税收遵从水平的提高,还将促进政府公共服务与管理负责程度的改善。在采用商品税对非正式经济间接课税的同时,税务机关可以采用简化的税基度量指标代替企业账簿记录并由税收征管人员对纳税义务进行估计的推定课税办法,以降低遵从成本和征管成本。采用网络申报缴纳的方式有利于限制税收征管人员与纳税人之间的接触以及因之而起的勾结和腐败风险。此外,将非正式经济的税收征管下放给地方政府不仅有利于税收努力程度的提高,而且有助于使各项税收服务有针对性地满足各种类型企业的需要,强化对纳税人的服务与监控。There are plenty of entities in the informal economy, which may be unregistered and involved in cash transaction and barter business. Whether and how to levy tax on informal economy has received increasing attention of the world. Although informal economy taxation will lead to high administration cost, little benefit for small scale taxpayers and uncertain tax incidence, it will encourage tax compliance and impel the government to be more responsible and accountable to taxpayers, which means more gains in state governance. Imposing commodity taxes on informal economy indirectly, using simplified indicators of the tax base to substitute recordkeeping of firms and estimation of tax liabilities by tax collectors will decrease the cost of compliance and collection. Constructing tax administration online will constraint collusions between taxpayers and collectors and avoid the risks of corruption. Decentralizing responsibility for informal economy taxation from national to sub-national governments will contribute to tax effort excitation for local tax authorities, improvement of tax service for various kinds of firms, and strengthening supervision on behavior of taxpayers.

关 键 词：非正式经济 税收效应 推定课税 

分 类 号：F810.42[经济管理—财政学]