“营改增”背景下我国增值税纳税遵从影响因素研究-会计学专业论文.docxVIP

摘要 摘要 I I 摘要 随着“营改增”的不断推进，增值税对我国经济的发展产生越来越重要的 作用。要保证“营改增”的顺利进行，就需要促进纳税人的增值税纳税遵从。 但在“营改增”背景下，可能会出现由于纳税人对增值税政策不了解而导致税 务风险的情况，特别是在“营改增”期间，一些增值税纳税人利用新旧政策交 替期间存在的漏洞，纳税不遵从。如何减少或者解决在“营改增”这一背景下 存在的税务风险？这就需要明确“营改增”背景下的增值税纳税遵从影响因素。 本文首先在阅读、分析和归纳大量有关纳税遵从、纳税遵从影响因素等参 考文献的基础上，对纳税遵从的概念进行了研究，回顾了国内外纳税遵从影响 因素的研究现状，为之后的研究提供了理论依据；通过理论分析建立了“营改 增”背景下增值税纳税遵从影响因素的概念模型，从税收政策与税务服务、增 值税纳税遵从成本两个角度对“营改增”背景下增值税纳税遵从影响因素进行 分析，并提出相应假设；本文利用问卷，采用 spss19.0 对问卷进行统计分析，并 进行 logistic 回归分析，对假设进行验证，明确“营改增”背景下增值税纳税遵 从影响因素，得出“营改增”背景下的增值税纳税遵从与税收政策、扭曲成本、 逃税成本相关的结论，其中“营改增”背景下的增值税纳税遵从与税收政策、 逃税成本呈正相关关系，与扭曲成本呈负相关关系；同时，纳税人是否处于“营 改增”试点行业以及纳税人的规模也会对“营改增”背景下的增值税纳税遵从 产生影响；最后，本文了分析“营改增”背景下与非“营改增”背景下增值税 纳税遵从影响因素差异，并根据研究结论提出了一些促进增值税纳税遵从提升 的对策。 关键字：“营改增” 纳税遵从 影响因素 华侨大 华侨大学硕士学位论文 II II Abstract Under the background of the change from Business Tax to VAT(BT to VAT), VAT plays more and more important role on Chinas economic development. To ensure that BT to VAT conduct successfully,we need to promote tax compliance of VAT taxpayers. But under the background of BT to VAT, if the taxpayer does not fully understand the value-added tax, it is prone to tax risk. After BT to VAT, the situation that some taxpayers take the opportunity to drill empty alternately old policy, hoping to get more value-added tax invoices to offset, using this method to less tax is likely to occur. How to reduce or resolve the tax risk under the background of BT to VAT? How to guarantee stable sources of revenue, and promote tax compliance of VAT taxpayers? This requires a clear understanding of VAT compliance factors under the background of BT to VAT. On the basis of reading, analyzing, and summarizing a lot about tax compliance and the factors affecting tax compliance, the concept of tax compliance has been studied, and reviewed the current research of tax compliance factors for subsequent research provides a theoretical basis; secondly, This paper establishes the conceptual model of influencing factorsof VAT tax compliance under the background of BT to