我国税务经费支出管理问题研究
摘要
近年来,我国税收收入增长较快,同时各级税务机关的经费支出即征税成本也不断增加,而且不同地区税务经费支出的差距较大。税务经费支出的居高不下,影响了税收行政效率的提高,从另一个方面来说滋生了腐败现象的存在。提高税务经费支出效益具有十分重要的现实意义。通过优化支出结构,可以促进现代化征税手段的全面应用,促进税收征管、税务稽查、纳税服务等工作的深入开展,堵漏增收,从而保障税款的及时足额入库并促进税收收入的稳步增长。由于税务系统的会计制度与经费管理属于行政单位会计制度以及预算会计的范畴,因此优化税务经费支出的措施同时可以应用到财政预算管理体制改革和所有行政单位的财务管理工作中。本文试通过对税务经费支出相关制度与实践的研究,找出影响经费支出的主要因素以及目前我国征税成本偏高的主要原因,着重对可控因素进行分析,并据此提出提高经费支出效益的建议。
全文分为四个部分：第一部分,“序言”,介绍了课题的提出、研究的意义,进行了文献综述,明确了概念与度量,指出了研究的主要内容和方法等。第二部分,“我国税务经费支出管理现状”,根据现行经费支出的构成、主要特点及主要影响因素进行实际数据分析,通过国内不同区域、省内不同地市的数据等进行横向对比,通过历年数据进行纵向对比,根据数据分析和工作实践提出经费支出中存在的主要问题。第三部分,“我国税务经费支出管理问题之成因”,结合调查研究,深入分析问题形成的真正原因。第四部分,“提高我国税务经费支出效益的建议”。首先结合实际情况提出优化经费支出应该遵循的原则,在此基础上,根据影响经费支出的主要问题及形成原因提出了提高经费支出效益的具体的思路和措施。
实践证明,税务经费支出是可以控制并逐步优化的。根据“有保有压”的原则,通过外围环境的优化和内部各项措施的综合运用,税务经费支出将更加规范,资金使用效率将进一步提高,税务经费支出在总量和结构方面将向着积极的方向转变,我国的征税成本率将进一步明显下降。同时增强决策层、管理层与执行层的成本意识、节约意识,从行政管理的角度推进预算管理改革制度的完善与贯彻落实,促进行政效能的提高和廉政建设工作的加强。
In the recent decade, the tax revenue in China has increased significantly. In the same time, the taxation expenditure of different levels of tax bureaus, which is the cost of tax revenue, has been increasing dramatically. Additional, there are big differences of tax expense incurred among different administrative areas. The large amount of tax expense has exerted negative influence to taxation efficiency. On the other hand, it may provide the hotbed of corruption. Therefore, it is of great practical importance of optimizing the expense incurred in tax collection. The optimization of tax expenditure structure could not only promote the comprehensive application of modern approaches of tax collection, but also improve the quality of taxation management, tax inspection and tax services. All of those can safeguard the tax payment in full and on time, and promote the stable growth of income tax as well. The accounting and expenditure management of taxation belongs to the governmental accounting and budget management system, so the measures of optimization tax expenditure structure can be widely applied to all governmental budget and financial management systems. This paper studies the tax expenditure related theories and empirical researches, finds out the main factors affecting tax expenditure and the important reasons for the high taxation cost, analyzes some of the controllable factors with some emphasis and then puts forward the recommendations of optimization expenditure.
This paper is divided into four parts. The first part is the introduction. It introduces the meaning of the research, conducts a literature review, clarifies the main concepts and measurement used in the research and points out the main contents and study methods of this paper as well. The second part is "the analysis of China's current tax expenditure". In this part, using historical data analysis, the author analyses the main components, characteristics and factors of current tax expenditure. The historical data analysis also includes the lateral comparison among different provinces within the nation and among different cities within the provinces, and consists of the vertical comparison through the recent decade. All of the empirical studies reveal the problem of tax expenditure. The third part analysis the reasons behind the problem of China's current tax expenditure. It finds out the real reason through both empirical research and in-depth analysis. The fourth part is "Recommendations of improving tax expenditure effectiveness". Based on the actual situation, it puts forward the principles should be followed of tax expenditure optimization. Moreover, according to the main factors influencing expenditure, the fourth part provides specific recommendations to optimum tax expenditure structure.
It has been proved that the tax expenditure can be controlled and optimized gradually. By comprehensive use of various measures, the optimized tax expenditure can benefit various aspects. First, it could make the tax expenditure more standard and improve the efficiency of capital use. Additional, it could make the tax expenditure toward to the positive change in both total amount and structure. Third, it could enhance the cost consciousness and saving consciousness to the decision-making level, management level and executive level. Moreover, it could promote the reform of governmental budget management and improve the administrative efficiency and make administrative work transparent.
全文分为四个部分：第一部分,“序言”,介绍了课题的提出、研究的意义,进行了文献综述,明确了概念与度量,指出了研究的主要内容和方法等。第二部分,“我国税务经费支出管理现状”,根据现行经费支出的构成、主要特点及主要影响因素进行实际数据分析,通过国内不同区域、省内不同地市的数据等进行横向对比,通过历年数据进行纵向对比,根据数据分析和工作实践提出经费支出中存在的主要问题。第三部分,“我国税务经费支出管理问题之成因”,结合调查研究,深入分析问题形成的真正原因。第四部分,“提高我国税务经费支出效益的建议”。首先结合实际情况提出优化经费支出应该遵循的原则,在此基础上,根据影响经费支出的主要问题及形成原因提出了提高经费支出效益的具体的思路和措施。
实践证明,税务经费支出是可以控制并逐步优化的。根据“有保有压”的原则,通过外围环境的优化和内部各项措施的综合运用,税务经费支出将更加规范,资金使用效率将进一步提高,税务经费支出在总量和结构方面将向着积极的方向转变,我国的征税成本率将进一步明显下降。同时增强决策层、管理层与执行层的成本意识、节约意识,从行政管理的角度推进预算管理改革制度的完善与贯彻落实,促进行政效能的提高和廉政建设工作的加强。
In the recent decade, the tax revenue in China has increased significantly. In the same time, the taxation expenditure of different levels of tax bureaus, which is the cost of tax revenue, has been increasing dramatically. Additional, there are big differences of tax expense incurred among different administrative areas. The large amount of tax expense has exerted negative influence to taxation efficiency. On the other hand, it may provide the hotbed of corruption. Therefore, it is of great practical importance of optimizing the expense incurred in tax collection. The optimization of tax expenditure structure could not only promote the comprehensive application of modern approaches of tax collection, but also improve the quality of taxation management, tax inspection and tax services. All of those can safeguard the tax payment in full and on time, and promote the stable growth of income tax as well. The accounting and expenditure management of taxation belongs to the governmental accounting and budget management system, so the measures of optimization tax expenditure structure can be widely applied to all governmental budget and financial management systems. This paper studies the tax expenditure related theories and empirical researches, finds out the main factors affecting tax expenditure and the important reasons for the high taxation cost, analyzes some of the controllable factors with some emphasis and then puts forward the recommendations of optimization expenditure.
This paper is divided into four parts. The first part is the introduction. It introduces the meaning of the research, conducts a literature review, clarifies the main concepts and measurement used in the research and points out the main contents and study methods of this paper as well. The second part is "the analysis of China's current tax expenditure". In this part, using historical data analysis, the author analyses the main components, characteristics and factors of current tax expenditure. The historical data analysis also includes the lateral comparison among different provinces within the nation and among different cities within the provinces, and consists of the vertical comparison through the recent decade. All of the empirical studies reveal the problem of tax expenditure. The third part analysis the reasons behind the problem of China's current tax expenditure. It finds out the real reason through both empirical research and in-depth analysis. The fourth part is "Recommendations of improving tax expenditure effectiveness". Based on the actual situation, it puts forward the principles should be followed of tax expenditure optimization. Moreover, according to the main factors influencing expenditure, the fourth part provides specific recommendations to optimum tax expenditure structure.
It has been proved that the tax expenditure can be controlled and optimized gradually. By comprehensive use of various measures, the optimized tax expenditure can benefit various aspects. First, it could make the tax expenditure more standard and improve the efficiency of capital use. Additional, it could make the tax expenditure toward to the positive change in both total amount and structure. Third, it could enhance the cost consciousness and saving consciousness to the decision-making level, management level and executive level. Moreover, it could promote the reform of governmental budget management and improve the administrative efficiency and make administrative work transparent.
引文
①参考《关于中央级行政单位财政拨款结余资金会计处理问题的通知》(财库[2010]18号)
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[2]陈共.财政学.北京：中国人民大学出版社[M].2000年.
[3]汪大海.公共管理学[M].北京：北京师范大学出版社.2009年.
[4]王雍君,童伟.公共财政学[M].北京：北京师范大学出版社.2008年.
[5]苏明.财政现实问题研究[M].北京：经济科学出版社,2008.
[6]财政部预算司.中央部门预算编制指南[M].北京：中国财政经济出版社.2010年.
[7]国家税务总局.中国税务年鉴[M].北京：中国税务出版.2010年.
[8]国家税务总局.国家税务局系统行政单位会计操作实务[M].北京：中国税务出版.2010年.
[9]张骞.中国省级行政区域行政支出与行政成本实证研究[D].浙江大学.2009年
[10]高海城.关于控制和降低税收成本的思考[J].政策研究.2007(12).
[11]张谦.对降低税收成本的探讨[J].改革与开放.2009(4).
[12]陈义端.关于加强税务经费管理的若干思考究[J].福建税务2002(7).
[13]王怡.加强税务经费支出管理保障税收任务完成[J].税收与企业.2002(05).
[14]崔惠民,周春元.优化我国财政支出结构的探讨[J].科技创业,2005(11).
[15]林艳珊.降低我国税收成本的探研[J].税收征纳.2010(09).
[16]刘万钧.浅谈如何控制我国的税收成本[J].中国税务.2010(07).
[17]曾俊聪.浅议我国税收成本[J].大众商务.2010(06).
[18]于海峰.我国税制执行成本的现状与特点分析[J].财政研究.2002(09).
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[22]陈全明.税收成本优化研究.[J].商情(财经研究).2008(02).
[23]王芳.国税系统预算定员定额改革中存在的不足和建议[J].改革与开 放.2010(16).
[24]张秀莲.优化税务机构设置降低征税成本[J].财会月刊.2007(12).
[25]高铭伟.我国税收行政效率偏低的原因及解决途径[J].西部财会.2009(04).
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[30]卢欢.税收成本影响因素研究[D].中南大学.2008年.
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[32]张黎.政府行政成本现状与问题研究[D].云南大学.2010年
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