基于递归CMP模型的中国高收入个人所得税不遵从度测评
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| Title | The Noncompliance of Individual Income Tax for China’s High-income Individuals:
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| 作者 | 汪冲 李林木 |
| Author | Wang Chong and Li Linmu |
| 作者单位 | 南京财经大学财政与税务学院,南京财经大学财政与税务学院 |
| Organization | Nanjing University of Economics and Finance |
| 作者Email | wangchong.wch@gmail.com,llm0010@163.com |
| 中文关键词 | 高收入者 个人所得税 税收遵从 税收容忍 递归CMP模型 |
| Key Words | High-income Individuals; Individual Income Tax; Tax Compliance; Tax Tolerance; The Recursive CMP Model |
| 内容提要 | 为了计量一个具有经济意义的纳税（不）遵从程度，本文基于2008-2010年间中国年所得12万以上纳税人个人所得税自行纳税申报情况的省级汇总数据，创新性地使用递归CMP（条件综合进程）模型，建立了一个计量高收入者个人所得税不遵从程度的框架。实证结果表明，在2008-2010年间，中国高收入个人所得税的申报应税所得占实际应税所得的比重仅为29.12%，不遵从度为70.88%。研究还表明，为了提高高收入者个人所得税遵从，并且避免经济绩效方面的损失，需要从纳税人遵从决策、税收征管和非税制度环境相互协调的视角加以统筹设计。当前，应以提高高收入群体的税收容忍度作为先导性思路，以期达到一种税收遵从度与税收容忍度同步提高，针对高收入者的激励和规制协同作用的良性状态。 |
| Abstract | To measure the degree of tax non-compliance with economic significance, this paper designs an econometric framework which based on the recursive CMP (conditional mixed-process) model and the provincial aggregated data about the self declaration of individual income tax for individuals with annual income over 120,000 RMB yuan in China over the period from 2008 to 2010. The empirical results show that the taxable income of self declaration of high-income individual accounted for the actual taxable income was only 29.12%, which means that the degree of non-compliance was up to 70.88%. In order to raise the individual income tax compliance of high-income earners, and to avoid the loss of economic performance, the taxpayer compliance decision-making with coordination of the collection and management of taxes and non-tax institutional environment must be designed integratedly. As a guiding idea, the tax tolerance of high-income individuals must be enhanced, so as to achieve a benign state of which tax compliance and tax tolerance improve synchronously, and incentive and regulatory instruments coexist for high-income individuals. |
| 文章编号 | WP413 |
| 登载时间 | 2013-02-04 |
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