税收征管权审计控制效果研究

Study on the Audit Control Effects over the Power of Taxation Collection and Management

通过实证方法对我国政府审计对税收征管权的控制效果进行检验的结果表明:我国政府审计对税收征管权的控制效果总体来说较好;主动纳税程度越高、经济越发达的地区或企业避税行为越严重,审计对其控制的效果也越好。审计机关应该加强对重点税源、经济发达地区或企业的税收征管权的控制,以防止税收征管权的进一步异化。

In recent years, the power of tax collection and management is abused seriously in the process that the tax affairs institution employs it. In this thesis, the author examined the effects by China＇s governmental audit control over the power of tax collection and management. The empirical evidence shows that the effects are better, the regions or enterprises with high taxes or developed economy escaped more taxes and control effect by audit is better. Finally, the author believes that the audit institutions can prevent further abuses of the power by strengthening audit control over the regions or enterprises with high taxes or developed economy.