我国税务营商环境的国际比较与优化对策  

Taxation Business Environment in China: International Comparisons and Improved Countermeasures

作　　者：李林木[1] 宛江 潘颖 Li Linmu;Wan Jiang;Pan Ying

机构地区：[1]南京财经大学财政与税务学院

出　　处：《税务研究》2018年第4期3-9,共7页

基　　金：国家自然科学基金面上项目"中国增值税不遵从评估与治理机制研究"(批准号:71373115)的成果

摘　　要：通过国际比较,本文发现我国税务营商环境的主要短板是企业税费负担偏重,办税时间偏长,其中社会保险费负担率偏高和增值税剩余进项税不能退还,是我国税务营商环境排名落后的最主要原因。因此,要优化我国税务营商环境,一方面,需要通过深化税费制度改革,从根本上减轻企业税费负担,尤其是大幅降低社会保险费费率,逐步推行增值税剩余进项税退还制度;另一方面,需要通过优化管理尤其是加大高层次的纳税服务供给,降低企业的纳税遵从成本。This paper argues that the main shortcomings of the taxation business environment in China include the heavy burden on corporate taxes and contributions and the relatively long time for tax treatment through international comparisons.In which,high burden of social security contributions borne by enterprises and nonrefundable excess input VAT to them are the main causes which make China＇s taxation business environment ranking lag behind.Therefore,to optimize the taxation business environment,on the one hang it is necessary to deepen the reform of the tax and contribution system to fundamentally reduce the burden of the enterprises,in particular,drastically lower the rates of social security contributions and gradually implement cash refund of the excess input VAT.On the other hand,it is necessary to reduce the tax compliance costs of enterprises by optimizing management,especially increasing the supply of high-level tax services.

关 键 词：营商环境 纳税容易度 税费制度 纳税服务 

分 类 号：F812.42[经济管理—财政学]