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Tax Administration, Tax Compliance and Tax Preferences: Evaluation of the Policy Effect of the Third Phase of the Golden Tax Project

【Authors】
FAN Yong, LI Haonan
【WorkUnit】
Central University of Finance and Economics, 100081.
【Abstract】

Tax administration reform needs to conform to the demand of macroeconomic development. Therefore, in the period of tax and fee reduction, based on new tax administration concepts, the Third Phase of the Golden Tax Project optimizes information systems and improves tax compliance, and on the other hand, improves tax services and promotes the implementation of tax preferential policies. Based on the National Tax Survey data of 2011-2015, this paper evaluates the effect of the Third Phase of the Golden Tax Project by using Difference-in-Difference and Triple Difference methods. The results show that: (1) The Third Phase of the Golden Tax Project significantly improves tax compliance, conducive to collecting all taxes that need to be collected. (2) It promotes the implementation of tax preferential policies, increases the proportion of enterprises entitled to the tax preferences, and facilitates all eligible taxpayers to enjoy the tax preferences they are entitled to. (3) Improving tax compliance will increase the tax burden and hinder the development of enterprises, while promoting the implementation of preferential tax policies can reduce the tax burden. Under the dual influence, the Third Phase of the Golden Tax Project has not had a significant impact on the overall tax burden of enterprises, and alleviated the negative effect of strengthening tax administration. This conclusion also answers the question of how to correctly view the strengthening of tax administration against the background of tax and fee reduction.

 

JEL:H21, H25, H26

【KeyWords】
The Third Phase of the Golden Tax Project, Tax Administration, Tax Compliance, Tax Preferences, Corporate Tax Burden