摘要
增值税是我国税收体系的核心税种,尽管税收征管不断加强,但是增值税逃税现象仍然较严重。为了抑制增值税不遵从行为,有必要对影响增值税逃税的因素进行分析,进而为治理增值税不遵从行为提供思路。本文通过构建增值税逃税模型对增值税逃税影响因素进行研究,得出结论是:稽查水平、稽查率、处罚率、销售收入等对增值税逃税有一定影响。我国应该强化稽查水平和处罚机制,提高对逃税的威慑力。同时加强增值税专用发票管理,深化增值税税源监控,有效降低增值税逃税行为。
Value-added tax is a core one of the tax system in China. Although tax collection and management are continuously strengthened,the VAT noncompliance issues are still serious in China. In order to prevent the VAT noncompliance behaviors,it is necessary to analyze the factors influencing the VAT tax evasion,and provide countermeasures for reducing of VAT noncompliance. In this paper,the author built the VAT evasion mode to study the influencing factors. The conclusion shows：audit level,audit rate,penalty rate and sales revenue can affect VAT evasion. We should strengthen the inspection level and punishment mechanism to deter the tax noncompliance behaviors. At the same time,we should strengthen the management of VAT special invoices, and deepen the VAT tax source monitoring system to effectively reduce the VAT evasion.
出处
《广西财经学院学报》
2014年第1期38-48,共11页
Journal of Guangxi University of Finance and Economics
关键词
增值税
遵从
逃税
发票管理
影响因素
value-added tax
compliance
tax evasion
invoice manegement influencing factors
