税制改革、税收征管与企业纳税遵从行为研究

项目采用定性和定量相结合的方法，研究税制改革、税收征管与纳税遵从之间的关系。第一，在文献分析和逻辑演绎基础上，构建企业纳税遵从行为影响因素的理论模型，采用结构方程模型和问卷调查法，检验模型中各变量的因果关系，揭示企业纳税遵从行为基本规律；第二，采用理论分析方法、Bunching、双重差分等微观计量方法，利用2010年以来的全国税收调查数据和某省微观数据，以增值税转型、“营改增”等税制改革为政策冲击点，实证分析税制改革对纳税遵从的影响及特点；第三，采用上述方法和数据实证研究预缴制度、退税、金税工程等征管制度和技术对企业纳税遵从的影响及特点；第四，采用微观计量方法，利用微观企业数据分析纳税遵从、税制改革对企业绩效的影响。第五，结合企业遵从行为基本规律和典型案例研究，总结政府税务管理的成功经验和不足之处;在上述研究基础上，提出优化税制，加强征管，提高企业纳税遵从度的政策建议。

The project will use a combination of qualitative and quantitative methods to study the relationship between tax reform, tax collection and tax compliance. First of all, based on literature analysis and logical deduction, the theoretical model of the influencing factors of corporate tax compliance behavior is constructed. The structural equation model and questionnaire survey method will be used to test the causal relationship of each variable in the model and reveal the basic laws of corporate tax compliance behavior. Secondly, Using theoretical analysis methods, Bunching, Difference in Difference and other micro-measurement methods, using the national tax survey data since 2010 and the micro-data of a province, the tax reforms such as VAT transformation and “replace business tax with value-added tax reform” will be used as policy impact points, empirically analyze the impact and characteristics of the reform on tax compliance; Thirdly, using the above methods and data to empirically study the impact and characteristics of the pre-payment system, tax refund, and gold taxation engineering and other technologies on the tax compliance of enterprises; fourth, using micro-measurement methods and micro-enterprise data to analyze the impact of tax compliance and tax reform on corporate performance. Finally, combined with the basic laws of corporate compliance behavior and typical case studies, sum up the successful experience and shortcomings of government tax administration; on the basis of the above research, it puts forward policy recommendations to optimize taxation, strengthen collection and management, and improve corporate tax compliance.