| Under the information asymmetry,tax authority and taxpayer play the game constantly surround VAT compliance issues,and deterrence risk and incentive mechanism may be a good way to solve it,and improve the VAT compliance.This paper takes theoretical and empirical analysis to compare how different types of businesses make the compliance decision,analyzing tax compliance that influenced by deterrence risk and incentive mechanisms;Draw lessons from international experience,studying how to perfect the VAT compliance risk identification and evaluation mechanism,designing effective and reasonable strategies.First of all,we analyze how the deterrence risk and incentive mechanism influence the VAT compliance under the information asymmetry.Specifically,this paper analyzes the relationship between the VAT compliance,seized probability,penalty rate and incentive rate,based on the A-S model,Marrelli' indirect tax compliance model and Luo guang' VAT compliance model.Just as the results showed,small scale taxpayer will report their sales as more as the law required if the seized probability,penalty rate and incentive rate are increased.And the general scale taxpayer will reduce the probability of concealing sales or increasing input cost.It means that VAT compliance will gradually improve,with the seized probability,penalty rate and incentive rate are increasedSecondly,take the questionnaire investigation and empirical analysis to analyze the taxpayer's behavior faced with various factors.The results show that factors,such as seized probability,penalty rate,tax amnesty,preferential treatment,have positive effect on VAT compliance.Among them,the general taxpayer is more sensitive to the seized probability,penalty rate and preferential treatment,0.1971,0.1614 and 0.1151 respectively.And seized probability,preferential treatment and tax amnesty for small-scale taxpayer is more important,the coefficient are 0.1878,0.1174 and 0.1168.Through the comparison,we find that seized probability and preferential treatment affect the general taxpayer and small-scale taxpayer are obvious;The penalty rate for the general taxpayer is significantly much bigger than the influence on the small-scale taxpayer,but the tax amnesty's influence on the general VAT taxpayer is not apparently like the small-scale taxpayer.Then,from the developed countries' experience,we find that they pay attention to the deterrence risk and incentive mechanism.(1)Developed countries emphasis the information about the tax payer.They know the tax taxpayer's related information through the tax registration,tax returns,and the third party.(2)Depend on automatic tax management system.The system cross check the tax-related information to find and assess any VAT compliance risk.(3)Take appropriate strategies to deal with different risk.If a tax payer doesn't fulfill its obligation,the tax authority will take strict penalty.On the contrary,the authority will give a certain reward for the honest one;tax authority will provide tax amnesty opportunity for taxpayers if they admit the illegal behavior voluntarily.Last,this paper puts forward some suggestions to perfect the VAT compliance management:(1)Strengthen the management of VAT information.It mainly includes perfecting the tax information management platform,improving the information sharing mechanism and signing the international exchange agreement of VAT information.Strengthen the VAT invoice management;Do a good job of tax return;Optimize the VAT compliance risk identification and assessment methods;Focus on the small scale taxpayer.(3)Improve the ability of compliance risk identification and assessment.Optimize strategies for the VAT compliance risk.Such as,strengthening the penalties towards the law breakers;Creating a harmonious relationship between the authority and the tax payer;Implementing the tax credit rating system;Perfecting the tax amnesty system. |
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