征管技术和征管意愿对纳税遵从度的影响效果——以二手房交易税收征管为例  

The Impact of Technology and Intention of Tax Enforcement on Tax Compliance--Evidence from the Tax Enforcement in the Resale Housing Market

作　　者：李科杨 吴璟[2] 毛捷[1] LI Keyang;WU Jing;MAO Jie(University of International Business and Economics;Tsinghua University)

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京市100029 [2]清华大学建设管理系、恒隆房地产研究中心

出　　处：《经济学（季刊）》2024年第3期810-823,共14页China Economic Quarterly

基　　金：国家自然科学基金青年项目(72204042)的资助;国家自然科学基金面上项目(72174100、71874093)的资助。

摘　　要：本文以二手房交易为例,实证检验征管技术和征管意愿对纳税遵从度的影响。研究发现,在应用房地产评估技术提高税收征管能力后,二手房交易的逃税程度显著下降。然而,改进征管技术会导致住房市场萧条、制约地方政府获取土地出让收入。因此,地方政府的土地财政依赖度越高,政策效果越弱,意味着征管意愿相较于征管技术起到更为关键的作用。本文不仅丰富了税收征管和土地财政的相关文献,而且对深化税收征管改革提供了有益的政策启示。In this paper,we study the impact of technology and intention of tax enforcement on tax compliance,taking China's resale housing market as an example.The results show that tax evasion is reduced by 0.24 standard deviation after applying real estate appraisal technology in tax enforcement.However,the improvement in tax enforcement technology would lead to a depressed real estate market and negatively affect the local government's access to land revenue.Therefore,the effect is smaller in the cities where the local governments rely more on land finance.Overall,the effect of tax enforcement technology hinges on enforcement intention.

关 键 词：税收征管 土地财政 房地产市场 

分 类 号：F812.42[经济管理—财政学] F299.23