【作者】 刘芳；

【导师】 陈荣秋；

【作者基本信息】 华中科技大学 ， 管理科学与工程， 2004， 博士

【摘要】 逃税和避税是纳税人减轻税收负担通常所采取的两种方式 近年来 逃税问题在我国愈演愈烈 避税现象也在中国逐步兴起并且快速发展 逃税和避税已经成为社会各界普遍关注的热点 为便于税务当局对逃税 避税方式进行合理的治理和引导 本论文对逃税和避税的影响因素及其对经济产生的影响从理论到实践进行了系统的分析 这对于揭示逃税避税的内在规律 加强反避税杜绝偷逃税 促进税收政策的宏观决策部门科学决策并推进我国税收法制化建设具有非常重要的理论和现实意义 对逃税问题及其影响因素进行一般理论分析的基本框架是由 Allingham, M.G.和Sandmo, A 于 1972 年最先提出的预期效用最大化模型 简称 A S 模型 确立的本论文首先详细介绍了 A S 模型的构造 该模型的比较静态分析和模型结论 并对A S 模型和国外其他经典逃税模型的研究方法和研究结论进行了评述 在借鉴这些国外关于逃税问题经典模型的基础上 本论文以中国逃税避税问题作为研究对象 结合中国实践 从经济学和心理学的角度建立了关于逃税和避税的比较静态模型 并通过比较静态分析方法推导了逃税和避税的各种影响因素及其影响方向 得出研究结果 查获概率和罚款比例的提高以及纳税人道德修养和素质的提高都将抑制纳税人逃税活动鼓励避税行为 而税率的提高将刺激纳税人的逃税活动同时抑制避税行为 逃税和避税行为具有对立性 为了使建立的比较静态模型具有较强的适应性 本论文还对模型参数的特征和在各种不同情况下可能出现的假设条件进行扩展说明 即避税行为具有自我保障功能 如果查处概率是收入隐瞒额和税收努力支出的函数 原有的比较静态模型得出的结论不改变 为了验证理论研究的结论与现实经济现象的吻合程度 用实践的数据检验理论分析的结论和主张 论文设计了一项对逃税避税现象及其影响因素的问卷调查 计算逃税避税及其影响因素的相关性系数 其意图在于用实证的资料从纳税人的角度揭示逃税避税与各影响因素之间的关系 并对论文理论研究结论进行检验 实证研究得出如下结论 纳税人自身的知识素质决定其纳税意识的高低 从而影响纳税人的逃税避税行为 加强国民税收教育 提高纳税人知识素质 是倡导合法避税并抑制非法逃税的有力手段 税收制度对纳税人逃税避税行为产生重要影响 较高的税率会降低纳税申报的比例 激励逃税行为 而提高税务稽查查处率和逃税行为处罚率均可以有效抑制逃税行为 纳税人税收筹划 避税 支出大小直接影响规避税负 I<WP=4>的效果 筹划支出的比例越高 税务当局为纳税人核定的收入占实际收入的比例越低 纳税人税负规避的效果就越好 故纳税人应该充分重视避税行为 以上结论说明通过问卷调查的实证分析结果支持论文中的理论研究结果为了将研究结果与中国的具体实践相结合 论文结合典型案例对中国的逃税和避税现象均进行了现实性分析 讨论了中国逃税问题的规模和原因以及避税现象的制度空间和发展层次 在对中国逃税的现实性分析中 论文通过一个逃税的博弈模型 从另一个角度再一次分析了中国逃税的影响因素 该博弈模型除了比较静态模型中涉及的因素外 还增加了税务稽查成本因素 其揭示的各种因素与逃税的关系基本上与比较静态模型结论一致 通过这个逃税的博弈模型 结合中国经济实践中的数据 论文计算了处于纳什均衡状态下我国 2001 年 2002 年均衡稽查概率均应该大于 100 而这两年均衡逃税额应该分别为 1625.92 亿元和 1710.05 亿元 但由于我国纳税人和税务机关的博弈状况没有达到纳什均衡状态 非均衡状况下的实际逃税额应该远远大于论文计算出的均衡逃税水平 估计每年应该在 2000 亿元以上 通过对中国逃税 避税的现实状况分析 论文比较了这两种现象的异同点以及对经济的不同影响效应 最后 结合论文的理论分析 实证分析以及现实性分析结果 论文有针对性地提出了较全面的正确处理我国逃税避税问题的基本思路更多还原

【Abstract】 Tax evasion and tax avoidance are two kinds of measures that are usually taken bytaxpayers to reduce their tax burden. Recently, the problem of tax evasion has becomemore and more serious, tax avoidance has sprung up, tax evasion and tax avoidance hasbecome the focus of the whole society. In order to help the revenue authority to dealproperly with the problem of tax evasion and tax avoidance, this dissertation has analyzedthe affecting factors of tax evasion and tax avoidance, and has analyzed their effects oneconomy systematically from the point of view of theory and practice, which is veryimportant theoretically and practically to disclose the inner laws of tax evasion and taxavoidance, reinforce anti-tax avoidance and pretect tax evasion, and to help themacro-policy authorities of tax make decisions scientifically and advance the course oflawful revenue. The basic frame theoretically analysis of tax evasion and its effects was established byAllingham .M.G and Sandmo in 1972. which named maximum predicted utility model. Thedissertation firstly introduced detaily the structure, the comparative static analysis and the conclusion ofthe A-S model. And it also gave some coments on A-S model and research methods and results offoreign typical tax evasion models. Based on these typical foreign tax evasion models, this dissertation has mainlystudied the problem of tax evasion and tax avoidance. Based on using the classical modelsabroad of tax evasion and considering the practice of China, this dissertation has built acomparative static model from the view of economics and psychics. Through comparativestatic analysis, the affecting factors and directions of tax evasion and tax avoidance hasbeen deducted, and a conclusion has been made: if the probability of being ferreted outand punished increases, and the taxpayers’ moral culture and diathesis are enhanced, thentax evasion will be restrained and the tax avoidance will be encouraged; the increase of taxrate will stimulate the tax evasion and restrain the tax avoidance of taxpayers; theactivities of tax evasion and tax avoidance are something of opposing. In order to makethe model even more adaptable, this dissertation gives some enlarged explanation of thecharacteristics of model parameters under different conditions: that is the action of taxevasion has the function of self-insurance; if the probability of being detected is thefunction of the hidden income and the tax effect, the conclusion of original comparativestatic model remains the same. To check the degree of coincidence between the theoretical study and realisticeconomic phenomena, and to check the theoretical analysis conclusion and dissertationusing empirical data, questionnaires have been made to investigate the tax evasion and taxavoidance phenomena and their affecting factors, and also calculate the relativecoefficients of tax evasion and tax avoidance and their affecting factors. The intension isto indicate the said relationship (tax evasion and tax avoidance and affecting factors)from III<WP=6>the view of taxpayers. And check the dissertation theoretical conclusion, the empiricalstudy supports the conclusion:tax-paid intention was decided by taxpayer’s diathesis, thenaffect the taxpayer’s diathesis is the good way of legal tax evasion and tax avoidance andrestrain illegal taxpayer’s behavior of tax evasion, the larger percentage of taxed revenuewill decrease the percent of tax paid and stimulate the behavior of tax evasion, higherprobability of being detected and punishment will restrain the tax evasion ;the tax effortwill directly affect the effect of the tax avoidance, the higher the cost, the lower thepercentage between the tax-paid revenue and actual revenue, the better the result of the taxevasion and tax avoidance. As a result, the taxpayer should pay more attention to taxavoidance. The conclusion made is consistent with the prior conclusion ma更多还原