A Study On Tax Threshold And Tax Avoidance Behavior Of Individual Industrial And Commercial Households

"China's economy has shifted from a period of high-speed growth to one of high-quality development," Xi said in his report to the 19th Party Congress,the state has shifted the focus of economic development from the previous growth rate to the current quality of development.One of the foothold is how to help small-scale market players to achieve higher quality development.Nowadays,more and more researches focus on small and medium-sized enterprises,but also as individual businesses with worse ability to resist risks,little attention has been paid.In this paper,we choose the individual industrial and commercial households as the main body to study their behavior response to the adjustment of the threshold policy of VAT business tax.In theory,this article through combing with the tax preferential policy,collection and management policy to understand the history of the individual household tax.After analyzing the changes of the data before and after the improvement of the threshold in Jinan area,it is preliminarily judged that the individual industrial and commercial households above the threshold can avoid paying tax by controlling the sales scale and splitting up the stores.Is it common to split tax avoidance across the country?In the Fourth Chapter,the author discusses the legal feasibility,tax avoidance benefits and costs of tax splitting of individual industrial and commercial households,the impact of policy reform on the psychology of self-employed households three aspects of the analysis of the individual industrial and commercial households to implement the tax avoidance behavior of the possible factors.Based on the analysis,it is concluded that the increase of the threshold enhances the tax avoidance motivation of the self-employed above the threshold,and then puts forward the first hypothesis:The policy reform makes the self-employed increase more than normal.Then,this paper analyzes the Heterogeneity of service industry and non-service industry,where the GDP per capita is different.On the positive side,this paper selects the business registration of individual businesses and small micro-enterprises from the fourth quarter of 2010 to the third quarter of 2012 as the data source,and takes the increase of VAT and business tax threshold in the fourth quarter of 2011 as the cut-in point,a double difference experiment was designed to test whether the reform of the threshold policy significantly increased the tax avoidance behavior of self-employed households.After the adjustment of the tax threshold in 2011,the individual industrial and commercial households in the whole country did not adopt the method of splitting to avoid being taxed,but there was a significant increase after the further adjustment.Further heterogeneous experiments show that:(1)tax avoidance is more common in regions with abundant tax sources than in regions with general tax sources.(2)the separation of tax avoidance in the service sector is more obvious than in the non-service sector.There is no doubt that the split based on tax avoidance motivation is not conducive to the long-term healthy growth of individual industrial and commercial households,especially not conducive to the "individual enterprise" policy guidance.Based on the analysis of the research results,this paper holds that the unbundling behavior of the self-employed for non-commercial purposes has negative effects,which violates the policy intention and is not conducive to encouraging the self-employed to scale up and transform into enterprises.Therefore,based on the research conclusion of the paper and the actual situation of our country,this paper puts forward some short-term and long-term suggestions:In the short term,on the basis of the current policy of the threshold,we should improve the policy reform of the threshold by region and by industry;in the long term,based on the disadvantages of the threshold,the threshold should be changed into the exemption amount,or the threshold should be further optimized as the threshold determined by the value-added amount,and the policy of the threshold should be optimized by the method of the difference reduction.