我国居民的税负感知探析:现状、差异及政策启示——基于微观调查数据的分析

An Analysis of the Perception of Tax Burden among Chinese Residents:Current Situation,Differences,and Policy Implications——Analysis Based on Micro Survey Data

居民税负感知是税收政策优化的重要参考。本文从行为经济学视角出发,使用全国微观调查数据对我国居民的税负感知现状进行分析,并结合居民自身的税收状况、个体特征、经济因素进行结构差异分析;同时探讨居民税负与公共服务满意度之间的关系。研究发现,我国居民主观税负承受力较强,但税负公平感知相对较低。居民的税负承受感知和公平感知因其人口特征、城乡、经济因素呈现明显差异。税种数量增多会降低居民的主观税负承受和公平感知,但公共服务满意度的提升能够有效改善居民的税负承受和公平感知。从居民参与商业经营项目角度看,良好的税务机关服务能够有效改善居民从商的税负重感。建议财税政策设计应加强居民税负感知的关注,合理改善税制结构,提升公共服务水平以及纳税服务来降低居民的税负痛感,提升居民整体福利水平。

Resident tax burden perception is an important reference for optimizing tax policies.This article starts from the perspective of behavioral economics and uses national micro survey data to analyze the current situation of tax burden perception among Chinese residents.It also combines the tax situation,individual characteristics,and economic factors of residents to conduct heterogeneity analysis,and explores the relationship between resident tax burden and public service satisfaction.The research reveals that Chinese residents have a strong subjective tax burden tolerance,but their perception of tax fairness is relatively low.The perception of tax burden and fairness among residents varies significantly due to their demographic characteristics,urban and rural areas,and economic factors.An increase in the number and complexity of tax types reduce the tax burden and fairness perception of residents,while an increase in individual income tax payment will significantly reduce the tax burden and fairness perception of residents.The improvement of public service satisfaction can effectively improve the tax burden and fairness perception of residents.From the perspective of residents participating in commercial projects,their perception of tax burden is heavy,and good satisfaction with tax authorities can effectively improve their perception of tax burden.It is suggested that the design of financial and tax policies should strengthen the attention to the perception of residents'tax burden,reasonably improve the tax system structure,enhance the level of public services and tax services to reduce the pain of residents'tax burden,and enhance the overall welfare level of residents.