税收管理员制度、征管独立性与企业税收遵从  

Tax Administrator,Independence of Tax Collection and Tax Compliance

作　　者：王小龙[1] 陈金皇 许敬轩 WANG Xiao-long;CHEN Jin-huang;XU Jing-xuan(School of Finance,Renmin University of China,Beijing100872,China;China Financial Policy Research Center,Remin University of China,Beijing100872,China;School of Economics,Beijing Technology and Business University,Beijing100048,China)

机构地区：[1]中国人民大学财政金融学院(中国财政金融政策研究中心),北京100872 [2]中国人民大学财政金融学院,北京100872 [3]北京工商大学经济学院,北京100048

出　　处：《经济体制改革》2020年第6期131-138,共8页Reform of Economic System

基　　金：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目“新绩效考核制度下中国式政府竞争对地方政府行为的影响及其福利效应研究”(20XNL002)。

摘　　要：税收管理员制度在优化纳税服务、加强税源管理等方面发挥了积极作用。但随着税收征管工作日益复杂,出现了征纳合谋及随意执法等问题。江苏省通过深化税收管理改革,取消了税收管理员制度,利用大数据信息平台实现了"非接触式服务",缓解了征纳合谋问题。本文采用双重差分方法对江苏省取消税收管理员前后的企业逃税情况进行了检验,发现改革显著降低了企业逃税程度,提高了税务局的征管效率和企业的纳税遵从度;从企业属性出发的异质性分析,显示出改革对地方国有企业和大规模企业的遵从度提升更为显著。鉴于此,应从取消税收管理员制度、积极运用大数据技术等出发,快速推进税收征管改革,打破征纳合谋,有效防范企业逃税。The tax administrator system implemented in China has played an active role in optimizing tax payment services and strengthening tax source management.However,with the increasing complexity of tax collection and management,problems such as collusion and arbitrary enforcement have emerged in some enterprises.In this regard,Jiangsu Province has deepened the reform of tax management,abolished the tax administrator,and used the big data information platform to realize the"contactless service",alleviating the problem of levy and collusion.This paper uses the difference in difference method to test the situation of corporate tax evasion before and after the cancellation of the tax administrator in Jiangsu Province.It is found that the reform significantly reduces corporate tax evasion,improves the efficiency of tax collection and management and the tax compliance of the enterprise.Heterogeneity analysis shows that the reform’s compliance with local state-owned enterprises and large-scale enterprises is more significant.Combining with the empirical analysis conclusions,this paper believes that to reduce the degree of tax evasion of enterprises,tax collection and management should proceed from the perspective of abolishing the tax administrator system and actively using big data technology to quickly promote tax collection and management reform,and effectively prevent corporate tax evasion.

关 键 词：税收管理员 征纳合谋 税收遵从度 

分 类 号：F812[经济管理—财政学]