| How to improve the ability of tax governance capacity has been a common problem for developing countries.Tax governance capacity plays an important role in the modernization of the national governance system and governance capacity,so China attaches great importance to the improvement of tax governance capacity.To improve the ability of tax governance capacity,the inevitable problem is what are the weak links in the existing tax enforcement,and how to improve them.However,the existing literature on tax evasion is too abstract and simplified,which leads to tax evasion is still a black box.There are huge differences between different taxes and different tax evasion patterns of the same tax.General research cannot answer the above two questions in essence.Therefore,we need to find a new balance between the abstraction of theory and the complexity of practice and use more detailed research to answer the two problems that the development of tax enforcement must face.Therefore,this paper goes deep into the value-added tax,trying to make a certain contribution to open the black box of tax enforcement and value-added tax compliance.Value-added tax shows its charm from the beginning of the design.It is a unique tax system composed of the deduction system and special VAT receipt,which is different from other taxes.The particularity of value-added tax not only extends the special tax evasion mode of value-added tax but also extends the special enforcement mechanism and development process of value-added tax.In value-added tax audits,tax evasion criminals and tax officials fight around receipt.On the one hand,tax evasion criminals are committed to how to eliminate the trails left on the receipt.On the other hand,tax officials try their best to track tax evasion criminals and find their evidence through the trails left on the receipt.Although the concept of the development of tax enforcement is gradually changing,leading taxpayers to voluntary compliance,but non-compliance behavior still needs the corresponding means of inspection.Therefore,this paper summarizes,studies,and evaluates the development of China's value-added tax enforcement,and puts forward corresponding improvement measures for the weak links of the existing value-added tax enforcement.First of all,this paper analyzes the unique tax evasion mode of VAT,which lays the foundation for the later analysis.If we don't understand the mode of tax evasion,it doesn't make sense to talk about tax enforcement,we can't answer the two questions about the development of tax enforcement in essence.Based on the summary of many practical cases,this paper abstracts the main tax evasion mode of VAT.Specifically,the main categories can still be divided into underreported income and overreported cost.Furthermore,underreported income can be divided into underreported invoiced income and underreported non-invoiced income.According to the source of non-invoiced income,it can be divided into two situations:sales to enterprises or individuals who do not need receipts and enterprise collusion.The overreported cost can be divided into the fake input receipt and the false input receipt.The false input receipt can be further divided into the false receipt of reasonable input and the false receipt of unreasonable input.Secondly,this paper clarifies the special development process of value-added tax enforcement,including two main lines.One main line is the development of controlling tax by receipt with the change from controlling tax by receipt to information management as a sign,including the development of cross audit system,anti-counterfeiting tax control system,receipt mutual inspection system and so on.Another main line is the development of VAT self-enforcement mechanism marked by the gradual improvement of VAT deduction chain.The second main line is not only the unique development route of value-added tax enforcement,but also a main line easily ignored in the existing literature.From the following,its role even exceeds that of controlling tax by receipt.On the basis of clarifying the development process,this paper evaluates the effect of controlling tax by receipt and value-added tax self-enforcement.First,the Golden Tax Project?,which is currently in use,is taken as an example to test the effect of controlling tax by receipt.First of all,the theoretical analysis shows that controlling tax by receipt mainly improves the audit ability of tax authorities by improving the utilization efficiency of information,to improve the marginal cost of tax evasion and reduce tax evasion.Secondly,based on the National Tax Survey data from 2011 to 2015,this paper uses the DID method to test the effect of the Golden Tax Project III on VAT compliance,and the main conclusions are as follows:(1)the Golden Tax Project III makes the average reported taxable sales increase by about 6%,while the Golden Tax Project III makes the average reported taxable cost decrease by about 3%,which shows that the Golden Tax Project III can significantly inhibit the Value added tax evasion of underreporting revenue and overstating costs.(2)The restraining effect of the Golden Tax Project III on VAT evasion will decrease with the increase of B2C ratio.This is because it's hard to make bricks without straw.The improvement effect of information utilization efficiency depends on the amount of information mastered by tax authorities.The higher the proportion of B2C,the less the amount of third-party information mastered by tax authorities,which will affect the effect of the Golden Tax Project III.(3)Other heterogeneity analysis found that,on the one hand,compared with large-scale enterprises,the effect of the Golden Tax Project III on small-scale enterprises is greater;on the other hand,compared with state-owned enterprises,the effect of the Golden Tax Project III on non-state-owned enterprises is greater.Second,taking the reform of replacing BT with VAT as an example,this paper tests the impact of the improvement of VAT self-enforcement mechanism on tax compliance.The effect of value-added tax self-enforcement mechanism is unexpected,and its effect is very significant,even more than the effect of controlling tax by receipt.As a bonus of tax system reform,it has very significant effect,which needs to be paid attention to.Specifically,first of all,the theoretical analysis shows that the improvement of VAT self-enforcement mechanism mainly improves the audit ability of tax authorities by increasing the amount of third-party information,so as to improve the marginal cost of tax evasion and reduce tax evasion.Secondly,based on the National Tax Survey data from 2011 to 2015,the DID method is used to test the impact of replacing BT with VAT on tax compliance.The main conclusions are as follows:(1)replacing BT with VAT increases the average reported sales by about 14%,indicating that replacing BT with VAT can significantly inhibit VAT Evasion and improve VAT compliance.(2)Marginal effect analysis shows that the promotion effect of replacing BT with VAT on tax compliance will increase with the increase of the proportion of downstream value-added tax enterprises??D,The larger the??D,the more the third-party information increases,and the stronger the promotion effect on tax compliance.Among them,the original value-added tax industry deduction chain to improve the extent??D,j?[0,0.30),correspondingly,the reported sales of the original VAT industry increased by about 12%?20%,and the margin of improvement of the deduction chain of the original business tax industry??D,j?(0.17,0.93),so its reported sales increased by about 17%?35%.As for the original business tax industry,the value-added tax self-enforcement mechanism is from scratch,so its effect also reflects the complete effect of the value-added tax scratch mechanism under the existing conditions,the effect is very significant,cannot be ignored.(3)Other heterogeneity analysis found that,on the one hand,the effect of replacing BT with VAT on enterprises of different sizes has no significant difference;on the other hand,compared with state-owned enterprises,the effect of replacing BT with VAT on non-state-owned enterprises is greater.Based on the above results,this paper further estimates the impact of the above two on tax revenue.(1)The improvement of the VAT self-enforcement mechanism represented by replacing BT with VAT can increase the VAT revenue by 22.3%on average.For the original VAT enterprises,it can increase the VAT revenue by 19.1%?31.8%,while for the original business tax enterprises,it can increase the tax revenue by 27%?55.6%.(2)The development of controlling tax by receipt represented by the Golden Tax Project III can increase tax revenue by 9.5%on average.The effect of the two is very significant,but the improvement effect of the VAT self-enforcement mechanism is more significant.Finally,by comparing the main tax evasion modes of VAT and the existing tax enforcement mechanism,this paper further explores the weak links of the existing VAT enforcement,and provides a certain direction for the further development of the future tax enforcement.Through analysis and comparison,it is found that the existing tax enforcement has been able to deal with many VAT Evasion modes,such as underreporting of invoiced income,collusion between two parties,collusion between three parties,forging the fake receipt and making the false receipt of unreasonable inputs.At present,there are two kinds of tax evasion modes,which are the weak links in the tax enforcement of VAT.One is the type of tax evasion in which sales are made to enterprises or individuals who do not need the receipt,and the other is the type of making the false receipt of reasonable inputs.In view of the above two weak links,this paper puts forward the following improvement measures.(1)Incentives to ask for the receipt.By increasing the incentive for the non-receipt link to encourage the enterprises or individuals who do not need the receipt to ask for the receipt,so as to limit the sales party to underreport the non-receipt income or increase the cost of the sales party to underreport the non-receipt income,and to complete the VAT self-enforcement mechanism in this link.For example,measures such as lottery receipt and tax rebates in B2C link can make consumers benefit from asking for receipts,so as to encourage consumers to ask for receipts.(2)Identification system of circular transaction.The system is designed according to the characteristics of the special circular transaction produced by the idling goods of the false VAT receipt.To make the capital flow,goods flow and receipt flow consistent,false value-added tax receipt will idle goods and form false goods transaction.However,because the goods will eventually return to the enterprises that make false receipts,it will form a ring transaction,which is relatively rare in normal transactions.The identification system of circular transaction makes use of this feature,and the information system's efficient is far more than the it of tax personnel,so it can monitor the circular transaction.In theory,it can greatly improve the detection probability and investigation efficiency of false VAT receipt.(3)Obtain the third-party information of cash flow.Break through the information barrier between tax authorities and banks to obtain the third-party information related to cash flow.Not only the tax evasion of non-receipt income will be reflected in the cash flow information of bank account,but also the idling cash flow and fee of false VAT receipt will be reflected in the cash flow information of relevant bank account,and even other types of tax evasion will be reflected in the third-party information to a certain extent.Therefore,in theory,obtaining the third-party information of cash flow through the bank will be greatly improved the audit capacity of tax authorities.To sum up,the value-added tax enforcement begins with the trails on the receipt,and the development of enforcement revolves around the receipt,but now it cannot end with the receipt.The gradual change of tax evasion mode inevitably requires the tax authorities to find more third-party information beyond the receipt.Although the informatization level of the existing tax enforcement is constantly improving,it still focuses on how to improve the utilization efficiency of receipt information,how to really change from controlling tax by receipt to managing tax by information,and how to obtain more third-party information in other aspects is the road to be taken in the future. |
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