摘要
运用个人所得税税收征管和稽查的微观数据,采用发现-控制模型,对样本纳税人的整体个人所得税流失率进行研究。实证结果表明,样本纳税人的整体个人所得税流失率在50%左右,纳税人的收入、边际税率和工薪收入占比极大地影响着纳税人的偷逃税动机,而纳税人的年龄、婚姻状况和是否属于税务部门重点监控的群体不对纳税人偷逃税产生显著的影响。为此提高税务稽查覆盖率和税务稽查人员素质对减少个人所得税的流失有着较为显著的影响。
Adopting the micro data from personal income tax collection and inspection,this paper studies the overall rate of individual income tax loss based on the sample taxpayers and the detection and control model.The findings suggest that the overall rate of individual income tax loss is about 50%.The tax evasion motivation is greatly influenced by the taxpayer’s income,marginal tax rate and the proportion of salary income whereas age,marital status of and the taxpayer’s affiliation to the key monitoring group of tax authorities do not show any significant impact.The improvement of the coverage rate of tax inspection and the quality of tax inspectors has a significant impact on reducing the loss rate of personal income tax.
作者
马念谊
靳友雯
MA Nian-yi;JIN You-wen(School of Public Finance and Administration,Guangxi University of Finance and Economics,Nanning530003,China;Chinese Academy of Fiscal Sciences,Beijing100142,China)
出处
《经济经纬》
CSSCI
北大核心
2019年第4期149-156,共8页
Economic Survey
基金
国家自然科学基金项目(71863001)
广西哲学社会科学规划研究课题(18BJY004)
广西学位与研究生教育改革课题(JGY2018128)
关键词
个人所得税
税收流失估算
发现-控制模型
影响因素
Individual Income Tax
Tax Loss Estimation
Detection and Control Model
Influencing Factors
