【作者】 张美中；

【导师】 王国华；

【作者基本信息】 中央财经大学 ， 财政学， 2003， 硕士

【摘要】 在现代经济中,信用的演进是以偿还和付息为主要特征的借贷行为,具体地说就是商品或货币的所有者,把商品或贷币让渡给需要者,并约定在一定时间内由借者还本付息。但是,这种借贷行为能够存在和发生是以共同的利益和相互信任为前提和基础的。市场经济本质是一种信用经济,本质上要求各交易主体都要以诚信为本,这样才能保证交易的持续性。按博弈论的理解,诚信合作能有效地降低交易成本,能创造交易各方的利润最大化途径,能在各个经济主体追求自身利益最大化的同时带来整个社会福利的提高。就信用领域而言,只要整个社会的信用状况好的话,整个社会福利就存在帕累托改进的余地。纳税信用和税收信用是在商业信用、银行信用、消费信用、国家信用四种基本信用形式的基础上发展起来的两种特殊信用形式,它们的状况优劣直接或间接地受到社会其他信用状况的影响。根据现代契约理论:税收是以国家政治权力为后盾在政府与纳税人之间签订的强制性契约关系。从法律角度看,依法纳税是每个公民应尽的义务。但从市场经济关系的角度看,纳税是现代社会“信用关系”的一种体现。现代的契约关系要求诚信是双向的,即征、纳双方都要做到诚信:纳税人要诚信纳税、税务机关要诚信征税,用税部门要诚信用税。如果把征、纳双方看作交易主体的话,交易的一方讲诚信而另一方不讲诚信,那只是短期的欺诈行为,交易不会长久或交易成本过大会导致社会净福利水平的损失,也就是说纳税信用存在着征、纳双方的信用问题。从表面上看,要求纳税人讲诚信多一些,但是问题的根源很大部分在于征税机关和用税机关。因为税务机关是权威机关,它有政府做后盾,纳税方不讲诚信可能受到政府职能部门的惩罚,而税务机关的失信,没有受到应有惩罚的大有人在。税务机关为了不让纳税人存在虚假的纳税信息,可以制订出一系列的规章制度,使纳税人做假的成本上升,但这并不能从根本上提高纳税人讲究诚信的程度,因为诚信是属于道德范畴,是来自于纳税人内在的约束,并不是征管机关强加于人所能完全奏效的。只有代表国家行使征税权的税务机关做到诚信征税和用税机关做到诚信用税后,才能要求纳税人做到诚信纳税,这是有一个先后的逻辑关系。我国是社会主义的国家,税收“取之于民,用之于民”,国家和纳税人从本质上说是一个共同的利益群体,这为我国税收信用和纳税信用的良性发展提供了制度上的保障。但是,我国市场经济是从长期的计划经济中脱胎而出的,整个社会的信用基础薄弱。在计划经济体制下,各种稀缺经济资源由政府直接或间接通过行政命令的形式在所属的各单位之间进行配置,信用只是一种微不足道的辅助手段,而且这种手段只能由作为政府“出纳机关”的国家银行掌握,企业和政府之间的分配关系也是“收支两条线”,因而企业之间的商业信用严重缺位,个人消费信用几乎为零,更不用说建立税收信用和纳税信用了。国家征税和纳税人缴税,实际上征、纳税双方就建立了一种信用关系,纳税人的税款本质上是购买政府所提供的公共产品或公共服务的价格。但是,政府和纳税人间的信用关系与其他信用关系不同,这是由税收的本质决定的,因为税收是由国家的强制力作为后盾的,违反了国家税收法律、法规纳税人要受到相应的制裁。纳税人以税款方式购买政府提供的公共产品或公共服务,再由政府通过使用税款方式向纳税人提供公共产品或公共服务。于是便存在两个信用承诺的问题:一是纳税人要根据国家现行的税收法律、法规的有关规定诚信地缴纳税款;二是政府要提供相应的公共产品或公共服务。政府和纳税人间的这种强制性契约关系建立后,也就存在两种逆向选择可能性:一是纳税人根据自身的纳税成本和收益的对比关系可能采取税收欺诈行为;二是政府并没有向纳税人提供高质量的公共产品或公共服务。为了有效地防止这两种可能的信用逆向选择的发生,就需要在制度上加以约束。因而,就纳税方而言:一是需要在我国税收征管制度中设计一种激励因素,鼓励纳税人履行其纳税义务,认真地履行缴纳税款的契约。并建立起科学、公正、有效的纳税信用评估制度,对纳税人可能产生的税收欺诈行为起到预警作用;二是要加大对税收欺诈行为的打击力度,加大纳税人违约的成本。就征税的国家而言:一是征税机关要根据税收法定主义原则依法征税,用税机关根据国家预算法切实地提高税款的使用效益;二是要加大对违反税款使用的惩罚。基于上面对纳税信用的基本认识,论文第一部分从我国纳税信用状况薄弱情况入手,从而引出纳税信用的基本含义,再从信用的最初内涵、信用形式的发展、市场经济发展的需要、税收的法律关系以及社会文明发展的程度五个方面来深化对纳税信用的理解;在弄清纳税信用的内涵后,论文紧接着的第二部分对纳税信用评估的基本特点、基本作用、基本形式等方面进行阐述,着重分析了纳税信用评估的作用,并就纳税信用评估对我国现行税收征管制度的影响进行了实证和规范分析;纳税信用评估并不是天外来客,它在国外早已实行,因此,建立我国的纳税信用评估制度有必要借鉴国外的成功经验,本论文的第三部分主要着眼于国外的纳税信用的应用及其信用管理方式,并归纳出美国、日本以及法、德三种典型的信用管理方式,在借鉴国外成功经验的基础上,对我国的纳税信用制度建设提出了五点建议;建立符合我国国情的纳税信用评估制度,必须要对我国现在的信用税收现状有一个清楚的了解,才能对症下药,论文的第四部分从我国信用税收的现状分析下笔,逐一分析了我国征税现状、纳税现状、协税现状和用税现状这四个相互关联的部分,在分析我国信用税收的现状后,本文从纳税信用评估制度的基本原则、关键环节、具体措施等方面提出构建我国纳税信用评估制度的基本设想。纳税信用是整个社会信用体系不可分割的组成部分,当然,它不能脱离整个社会信用体系而独立运行,论文的最后部分对纳税信用评估制度建设提出了几项配套措施。更多还原

【Abstract】 In the modern economy system , repaying and paying interest is characteristic of production and development of credit . Concretely speaking , the owner of commodity or money demises its ownership to user and stipulates some time during which the user must repay .The action of debit-and -credit exists and happens based on co-profit and sincerity each other.Market economy is in effect credit economy , which demands both dealing parties may abide by previous contract clauses honestly and thus ensure that next deal lasts , otherwise, the deal will stop or last for a short time. Accordingly , good faith in dealing can effectively decrease exchange cost, making it possible for both parties to get more benefit.On the basis of four kinds of essential credit (business credit , bank’s credit , consumption credit, state credit) and with market economy developing , tax credit and tax-paying credit growingly came into being. Good or bad condition of tax-paying credit directly or indirectly depends on the other social credit’s condition. According to modern contract theory , tax is a kind of contract relation between state and tax-payer which relies on state power. From law’s point of view , every citizen has duty to pay tax according to state laws, however , from modern market economy’s point of view , tax embodies a kind of contract relation. Contract relation demands that both dealing parties must be honest ,that is to say : Tax-payers must pay tax honestly according to state laws , on the other hand , tax-collectors must collect tax honestly and public departments must use tax honestly. If we look on tax-payer and tax-collector as dealing parties and if one can observe to contract clauses but the other violate , the deal does not last for a long time ,which will give rise to the loss of social net welfare. The problem to see from the surface is that the society always demands that tax-payers may pay tax honestly , in fact , the problem of honesty consists in tax-collectors because they have state power in hand. If tax-payers violate tax laws , they will be punished according to state laws concerned . However , in China many tax-collectors violate laws concerned and escape being punished. To avoid tax-payers’escaping duty of tax-paying , tax-collecting departments have the right to formulate a series of laws and regulations that demand tax-payers may pay tax honestly. However , all laws and regulations can not improve the degree of honesty because it belongs to moral category not to legal one. Therefore, tax-paying honestly depends on inherent restriction of tax-payer. After tax-collecting departments collect tax honestly and public departments use tax honestly , the state has enough right and reason to demand that citizens may pay tax honestly . Our country is a socialist one ,which demands“tax from the people and tax for the people”. In character, state benefit is consistent to tax-payers’, which provides a kind of institutional safeguard for good development of tax credit and tax-paying credit. However , socialist market economy derives from long-term planned economy system, under which all economic resources are allocated according to state plan .Therefore , credit plays little part in resource allocation. There is not any kind of business credit, not less tax-paying credit.State collects tax and tax-payers pay tax and thus both sides establish a kind of credit relation. In effect , tax paid by tax-payers is a kind of price in which tax-payers buy public goods or service .However , the tax credit relation between government and tax-payers differs from other social credit relation because tax-collecting depends on state power. Tax-payers pay tax to state and state uses collected tax to provide public goods or services to tax-payers. Thereby , there exists two kinds of credit promise: one is that tax-payers must pay tax honestly according to state laws , the other is that state must provide honestly public goods or services to tax-payers. At the same time , Once the relation of compulsory contract between government and tax-payers is established, it is possible that two kinds of reverse choice come into being .One is that tax-payers do not pay tax honestly for their own benefit ; the other is that the government does not provide better public goods or services to tax-payers. Therefore , it is necessary to devise a kind of system to effectively avoid reverse choice .As far as tax-payers are concerned , there should be incentive elements in state tax system to encourage tax-payers to pay tax honestly; on the other hand, the government should construct a kind of scientific , objective and fair system of assessment of tax-paying credit to avoid tax-fraud in advance. As far as tax-collectors are concerned , tax-collecting departments must collect tax in term of state laws concerned and public departments must use tax honestly and improve efficiency of using tax ; on the other hand , if public departments violate state laws concerned , their leaders must shoulder responsibilities concerned.Based on the above-mentioned theory , the paper begins with weaker condition of tax-paying credit in China and closely introduces the basic meaning of tax-paying credit and then from five angles ( the original meaning of credit , the development of credit form, the demand of market economy development , the legal relation of tax and the cultural degree of social development )strengthens inherent meaning of tax-paying credit; The second chapter introduces basic meaning, basic character , basic form and basic function of assessment of tax-paying credit. Emphases of the second chapter are paid on effect of assessment of tax-paying credit on tax administration of China; The third chapter chiefly introduces international experience of assessment of tax-paying credit .These countries chiefly include America , Japan and France, German. Emphases are paid on how to make use of international experiences for construction of Chinese assessment of tax-paying credit system; The fourth chapter chiefly introduces how to establish Chinese assessment of tax-paying credit system. Because tax-paying credit belongs to an indispensable part of whole social credit system, whether good or bad condition of Chinese assessment of tax-paying credit system to great degree depends on the other social credit condition .Therefore , the establishment and benign running of Chinese assessment of tax-paying credit system must be armed with other credit reform measures.更多还原