税收共治下税务中介发展与企业税收遵从——基于全国涉税专业服务机构的证据  

Tax Intermediary Development and Corporate Tax Compliance under Tax Co-governance

作　　者：杨玉萍 薛静 YANG Yu-ping;XUE Jing(School of Economics,Jinan University,Guangzhou 510632,China;School of Law,Xiamen University,Xiamen 361005,China)

机构地区：[1]暨南大学经济学院,广东广州510632 [2]厦门大学法学院,福建厦门361005

出　　处：《税务与经济》2023年第4期46-55,共10页Taxation and Economy

基　　金：广东省基础与应用基础研究基金(2020A1515110593);广东省哲学社会科学规划项目(GD22XYJ02);广东省普通高校特色创新类项目(2022WTSCX003)。

摘　　要：当前税务中介发展整体上促进了税收遵从,但并没有增加企业税负,一个原因是其帮助了企业享受税收优惠。从税收共治的各方来看,提高税务中介质量能增强其促进企业税收遵从和享受税收优惠的作用,加强税收征管也能提高其促进遵从的作用。此外,当前税务中介发展对小企业的税收遵从有更显著的促进作用,但帮助其享受税收优惠的作用较小;税务中介发展能更显著提升低税收遵从度企业的遵从度和帮助未能充分获得税收优惠的企业享受税收优惠。我国应从涉税专业服务供需两方面,促进税务中介高质量发展、推进税收共治。The current development of tax intermediaries promotes tax compliance as a whole,but does not increase corporate tax burdens.One reason is that it helps companies enjoy tax benefits.From the perspective of all parties involved in tax co-governance,improving the quality of tax intermediaries can enhance their role in promoting tax compliance and enjoying tax benefits,and strengthening tax collection and management can also improve their role in promoting compliance.In addition,the development of tax intermediaries has a more significant role in promoting the tax compliance of small enterprises at present,but a smaller role in helping them enjoy tax benefits.It also Ras a more significant effect on improving the compliance of enterprises with low tax compliance and helping enterprises that have not fully received tax benefits to enjoy tax benofits.In view of this,we should promote the high-quality development of tax intermediaries and tax co-governance from the two aspects of the supply and demand of tax-related professional services.

关 键 词：税收共治 税务中介 税收遵从 税负 税收优惠 

分 类 号：F810.42[经济管理—财政学]