基于心理契约的现代税收文化建设的思考

税收文化作为税收实践过程中长期积累和沉淀的精神和物质财富的总和,对减少涉税主体的心理冲突和行为冲突,降低税收成本、提高合作效率、促进征纳和谐等具有重要意义。本文从税收心理契约这一命题着手,试图梳理心理契约与税收文化建设之间的内在逻辑关系,并从精神、制度和行为文化三个层面提出基于心理契约的现代税收文化构建路径,指出当前我国税收文化建设应由经济契约主导型向经济契约和心理契约并重型转变。     

心理契约与组织承诺的区别与联系

一、引言 心理契约的概念最初是由心理学家阿吉里斯于1960年提出，他使用“心理的工作契约（psychological work contract）”来描述一个工厂中雇员和工头之间的关系。后来，Schein（1980）将心理契约定义为组织中每个成员和不同的管理者以及其他人之间，在任何时候都存在的没有明文规定的一整套期望。他将心理契约划分为两个层次：个体水平和组织水平，并且强调虽然心理契约是未明确书面化的，但在组织中却是行为的重要决定因素。另外，Rousseau和Robinson（2000）以为，心理契约是个人对自己与组织之间承诺的回报或相互义务的信念。他们认为，心理契约不仅具有期望的性质，也存在对义务的承诺与互惠，并且人们对义务的知觉比期望更强。     

构建我国纳税人诉讼制度的理论基础

纳税人诉讼制度是公民财政监督权的具体体现,是实现财政民主与财政法治的重要途径。文章逐次分析了纳税人诉讼制度的政治学、经济学以及法学基础,指出“税收契约”、“税收价格”和“．税收债权债务理论’’都是纳税人诉讼赖以建立的理论基础,而宪法中关于人民主权、财产权、监督权的规定是纳税人诉讼得以建立的直接依据。     

市场经济条件下税收促进公平的新思考

公平包括经济公平与社会公平两大方面,而经济公平又分为起点公平、过程公平和结果公平三个层次。税收应在其职能范围内贯穿于经济活动的全过程和社会生活的诸多方面,最大限度地促进社会、经济公平。税收体现公平的形式至少有四：一是分税公平即体制性公平,指政府间的税收分配公平;二是定税公平即制度性公平,指课税制度设计上的公平;三是征税公平即管理性公平,指税收征收管理上的公平;四是用税公平即权益性公平,指纳税人的税款使用 的监督权利与平等受益。当前应从以上四个方面出发加快税收改革,促进公平实现。     

论依法治税

税法有狭义和广义两种概念。狭义上的税法,是指某个税收法律、法规。广义上的税法,是指调整税收关系的法律规范的总称,其中包括狭义上的税法。规定税收、调整税收关系的税法具有两大保障功能。一是保障国家筹集财政资金,一是保障税收发挥调节经济的杠杆作用。不仅如此,在我国现实情况下,税法这两大功能,对于当前治理经济环境、整顿经济秩序,亦可以发挥很大的作用。依法治税适用于两个方面,即税法要求纳税人依法纳税,征税人依法征税。但是从二者的作用以及当前的情况来看,这两方面起主导作用的足征税人。囚此本文的主要内容是论述征税人依法征税。     

信息不对称与税收征管

税收征管中的信息不对称是导致征管质量和效率下降的最基本原因。征管实践中存在的纳税人偷逃税、税收机关收入造假、税务人员贪污受贿等问题，都是与征管中的税收机关与纳税人、政府与税收机关、各级税收机关以及税收机关与税务人员之间的信息不对称有着及其密切的联系。针对信息不对称在税收征管中不同表现，可以分别设计出相应的解决机制。     

政府税收筹划新探

近年来，政府税收筹划问题备受政府与纳税人关注。政府税收筹划作为税收筹划循环的原点，是纳税人税收筹划活动的依据，也是构成完整的税收筹划活动不可或缺的部分。本文以税收筹划的主体包括政府和纳税人双方为据，重点从政府税收筹划包含的税制筹划和征管筹划两个方面展开详细论述，通过对各自要素内在原理的剖析，旨在揭示其蕴含的筹划思想，以实现提高税收政策制定和征管有效性的目的，更好地规范和引导纳税人的税收活动，以期为政府税收筹划实践工作提供理论支撑，构建征纳双方和谐的税收筹划环境。     

论税收优先权实现的方法与途径

优先权制度被税法移用后，税务机关如何实现之巳成为实践中急需解决的问题，税收优先权是公法之债的优先权，应当具备税务机关的税收债权合法、纳税人的纳税数额确定、纳税人的纳税期限期、纳税人有多个债权人等条件。税收优先权的实现方式有一般方式与特定方式之分，税收优先权的实现途径主要是行政途径与司法途径。     

税是权利与权力博弈的焦点——基于宪政的视角

私有财产权是纳税人的基本权利,这是宪政精神的法理表现。税收体现的是国家与公民之间的一种隐形契约,公民通过对税权的控制,实现对政府权力的约束。从宪政的角度,税是权利和权力博弈的焦点。     

税收遵从成本与税收征管

税收遵从度,是指纳税人受主观心理态度的支配所表现出来的对税法的遵从程度.税收征管是税务管理的重要组成部分,是税务机关根据有关的税法的规定,对税收工作实施管理、征收、检查等活动的总称,又称"税收稽征管理".因此,纳税义务人对税收的尊从度,影响着税务机关税收征管工作的开展.     

Effects of tax benefits on the price elasticity of charitable contributions in South Korea

Using South Korean panel data from 2008 to 2019 and censored quantile regression method, this study calculates the effects of different tax incentives on charitable contributions. We observe price elasticity under two different tax-benefit systems in South Korea and find that, first, taxpayers tend to be more sensitive to tax incentives under a tax deduction system than a tax credit system. The price elasticity gap between a tax deduction and tax credit is approximately −2.3 to −1.0. Second, we show the existence of heterogeneity in taxpayers’ behaviour: the price elasticity of charitable contributions exhibits a convex shape, where more significant donors have lesser reactions to tax incentives. We further show that socioeconomic contexts, such as income, gender, marital status, and education, affect people's attitudes. In sum, the results are as expected: tax deductions work more efficiently than tax credits.     

Tax Morale, Rule-Governed Behaviour and Trust

This paper outlines the relevance of rules to understand tax morale. It tries to find explanations why taxpayers obey, rather than simply evade taxes. The development of a typology of taxpayers shows that the same tax rules can have different compliance effects. Furthermore, the paper provides evidence with two data sets, the World Values Survey and the Taxpayers Opinion Survey that trust in public officials and the legal system have a significant positive effect on tax morale.     

内、外资企业所得税合并中的几个理论问题探讨

中国正经历着新一轮的税制改革,而内、外资企业所得税的合并成为人们关注的焦点问题。从纳税人、税率、税前扣除和税收优惠等几个基本理论问题的界定,分析内、外资企业所得税存在的差异以及合并中存在的问题,进而为内、外资企业所得税的合并提供一个理论框架。     

增值税两类纳税人身份选择的新思考

我国现行税收政策上的差别造成了增值税两类纳税人税收负担上的差别,也为纳税人选择税收身份进行税收筹划提供了可能性。本文对目前国内主流的税收筹划教材、书籍及相关刊物上关于增值税两类纳税人身份选择的税收筹划方案提出了质疑,站在纳税人税后利润最大化的角度对其进行了分析和总结,得出了与前者不同的结论。     

Favouritism towards the poor and a discontinuous tax structure

This article aims to theoretically clarify two points. First, even though the government shows favouritism to the poor and wants to exempt low-income taxpayers and to secure the necessary income tax revenue by taxing only high-income taxpayers, the government nevertheless ends up taxing the poor. This is in opposition to favouritism and arises because of the government’s inability to observe the individual taxpayer’s income levels. Second, even without observing each taxpayer’s income level, if favouritism is sufficiently strong, then the government can discontinuously resolve such unintentional taxation.     

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

This article models the elasticity of consumption taxation faced with changes in disposable income. Its calculation makes clear the importance of the design of the personal income tax and of the changes caused to the consumption of taxpayers. The modelling is performed for both individual taxpayers and the population as a whole.     

关于国内增值税改革的若干思考

增大减税力度,深化增值税转型改革对于多数企业的发展而言无疑是一良机,但转型改革本身也面临着诸多问题。应该建立增值税征收管理细则,进一步扩大增值税抵扣范围,进一步减轻小规模纳税人的税收负担,对劳动密集型企业给予适当倾斜,提高征管水平和税务人员素质,更大限度发挥改革对我国经济发展的促进作用。     

Assessing tax reforms through the elasticity of reported income: an empirical analysis for Spain

This paper demonstrates the usefulness of the elasticity of reported income to assess tax reforms from the perspectives of tax revenue and well-being. Employing different identification strategies, evidence is provided of the value of the elasticity of gross reported income in Spain and, based on this elasticity, a detailed assessment is made of the impact of the increase in marginal tax rates which the Spanish government approved in 2012. We use microdata from the Taxpayers Panel of the Institute for Fiscal Studies. The mean value of this elasticity for Spain is 0,363 with considerable heterogeneity depending on taxpayers’ characteristics.     

Who participates in tax avoidance? Evidence from Swedish microdata

This article empirically examines why not all individuals participate in tax avoidance. We use rich Swedish administrative panel data on all taxpayers, with a link between corporate and individual tax returns and document that few individuals utilize legal and observable tax avoidance opportunities. Our results show that there are several frictions in tax avoidance participation. In addition to monetary benefits from tax avoidance (incentives), the opportunity to participate in tax avoidance (access), as well as information and knowledge about these opportunities (awareness), are important factors for the individual’s tax avoidance decision. We further show that tax avoidance spreads within communities. The impact of the local network is stronger for non-commuters who live and work in the same municipality.