Exploring Corporate Tax Compliance in the Era of Digital Tax Collection and Administration:Insights from the“Golden Tax Phase Four”Project

This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.

Interaction Between Tax Compliance and Tax Administration in Lithuania： Tax Evasion Aspect

Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.

The impact of big data tax administration on corporate ESG—A quasi-natural experiment based on Golden Tax Project Ⅲ

Environmental,social and governance(ESG)practices are pivotal to global sustainability yet face challenges.Based on the implementation of Golden Tax Project Ⅲ,we find that big data tax administration decreases corporate ESG performance.Mechanism tests indicate that Golden Tax Project Ⅲ can reduce tax avoidance,cash flow and green innovation,thereby inhibiting ESG through the“taxation effect.”Conversely,the project can reduce agency costs and improve information transparency,thus promoting ESG performance through the“governance effect.”Overall,however,the project inhibits corporate ESG performance.According to further analysis,the negative effect on ESG performance mainly impacts the environmental responsibility(E)element.This paper provides insights relevant to advancing China’s“dual carbon”policy and formulating a“Chinese approach”to global sustainable development.

Does big data tax administration expand bank credit loans?

The application of big data technology to global tax management is becoming increasingly widespread.China has been implementing increasingly mature technologies for tax governance using big data systems in recent years.By collecting data through web scraping on the earliest implementation times of big data tax administration in various provinces of China,we explore the relationship between big data tax administration and corporate bank credit in emerging markets.Our results show that big data tax administration enhances firms’ability to obtain bank loans.Mechanism tests indicate that big data tax administration improves the quality of corporate information disclosure,facilitating access to bank credit loans.We find that big data tax administration improves the corporate financing environment,enhancing the efficiency of resource allocation in the credit market.

Generative AI:The Power Behind Large Language Models and Its Use in Tax Administration

This article examines the potential of Generative Al to transform the operation of tax systems and the potential barriers that will have to be overcome.It is intended to start a conversation amongst BRI tax administrations on the areas where Al could have the greatest impact on taxpayer service and compliance.

The Future of Tax Administration

This article analyzes the historical progression of tax administration in the utilization of computer technology since the mid-20th century.The digitalization of tax administration is divided into three main stages which are elaborated respectively.The most precise analysis is performed for today's practice with using of machine learning and artificial intelligence(ML&AI),and the key areas for ML&AI implementation in tax administration are identified.Some examples and results of applying ML&AI tools in Armenian Tax Administration are also presented.Plans for future activities in the area of digitalization are also presented.The article also tries to predict in which direction progress will go,what will be the most important change in Tax Officer vs.Taxpayer Cooperation.

Transparency of Tax Law and Tax Administration

Transparency of tax law and tax administration is vital to the fair,effective and efficient operation of a tax system.To achieve and improve transparency,various means and channels are available.This article sets out the measures adopted by the Government of the Hong Kong Special Administrative Region in promoting and improving transparency of tax law and tax administration.

On the Circumstance Administration Commonweal Lawsuit System

In China,establishing institution of environmental administrative public interest litigation is necessary and of great importance.It is not only necessary for supervising law-based administration of administrative subjects,but also for preserving the ecological environment well,as well as being integrated with the international community.The key to establish China’s institution of environmental administrative public interest litigation to broaden the scope of accepting cases,extend the plaintiff qualification,and establish the prepositive procedure institution inevitable for administrative reconsideration,the compulsory lawyer agency institution,as well as the successful plaintiff incentive institution,and so on.

The Practices and Experience of Digitalisation of Tax Administration in Singapore

Tax administrations around the world have been digitalising to improve services delivery and internal processes.This article provides an overview of the Inland Revenue Authority of Singapore’s digitalisation strategies,focusing on enhancing customers’experiences,modernising systems,adopting Artificial Intelligence and analytics,and empowering its people through capability building.

税收征管与中国工业低碳转型推进——基于绿色税收视角的实证

在加快实现“双碳”目标过程中,税收可成为运用市场机制完善气候治理的有力工具。基于绿色税收视角,文章在理论分析基础上,借助省份工业2006—2021年面板数据,运用全面FGLS方法,实证检验了税收征管对中国工业低碳转型的影响,并从绿色低碳技术创新、产业结构调整和政府环境治理三方面解构了其中的作用机制。进一步地,从能源消耗、产业多样化、税收负担三个维度探究了不同环境对绿色税收征管作用发挥的异质性影响。研究发现:绿色税收征管在研究期内能够显著推进中国工业低碳转型,这一结论在经过内生性讨论和一系列稳健性检验后依然成立;机制检验表明,绿色税收征管可通过激励绿色低碳技术创新渠道推进工业低碳转型,绿色税收征管对工业低碳转型的推进作用受到了产业结构调整的正向调节,但未受到政府环境治理的正向调节;异质性分析显示,绿色税收征管对工业低碳转型的推进作用随行业及省份能耗水平的下降而递增,更高的产业多样化水平和更低的税收负担强度能够增强绿色税收征管对工业低碳转型的推进作用。基于上述结论,从重视绿色税收体系建设、协调绿色税收征管与政府环境治理、优化绿色税收政策与相关政策的排列组合等方面提出了政策建议,为优化和完善碳减排相关税收政策提供了参考。

税收征管数字化对企业投资效率的影响研究——基于“金税三期”工程的准自然实验

税收征管数字化的基础是税收征管信息化,我国从1994年开始启动中国税收管理信息系统工程的建设工作,“金税三期”作为这一系统工程的标志性成果,展现了税收征管数字化程度的大幅提升,这无论是对税务部门的税收征管效率还是对企业的生产与投资运营等都产生了重要影响。在“金税三期”这一准自然实验场景下,选取我国A股中的非金融保险类上市企业作为样本,基于2000-2022年的面板数据进行研究,发现税收征管数字化程度的提升有利于提高企业投资效率,有利于增强企业在税收征管数字化程度更高的“金税四期”工程实施与推进中的正向投资预期,也为有投资倾向的企业提前布局数字化财税架构指明方向。

税收征管数字化、税收竞争与统一大市场建设

自“金税”工程启动以来,我国税收征管数字化在实践中不断完善,并产生了重要的治理效应。建设全国统一大市场对于构建新发展格局而言是基础,也是途径,其实现也将为经济高质量发展做好重要铺垫。税收征管数字化能否为统一大市场建设提供助力?为回答这一问题,本文以2009—2015年全国194个城市的统计年鉴等数据为基础,基于“价格法”进一步延伸,计算其2010—2015年的市场分割指数,度量统一大市场建设情况,利用金税三期这一政策冲击,以多时点双重差分模型探究税收征管数字化与全国统一大市场建设的关系。研究发现,税收征管数字化确实能够降低市场分割程度。机制分析表明,税收征管数字化对于统一大市场建设的促进作用主要是通过降低政府间税收竞争程度来实现的。这种促进作用在制度壁垒高、城市受省界影响程度高,以及地形起伏度高的地区更为明显,且调节效应分析表明,这种促进作用会受到地区财政分权程度的影响。本文丰富了税收征管和统一大市场建设的相关研究,也为进一步推进税收征管数字化提供了参考。

论行政复议在化解税务行政争议中的主渠道作用

实质化解税务行政争议有利于和谐税收征纳关系、保护纳税人合法权益。相比于税务行政诉讼,税务行政复议机关的税收专业性更强、审理权限更大、审理范围更广。但因部分纳税人难以按税务机关的要求补缴税款,缴纳滞纳金,无法取得行政复议权,导致中国税务行政案件不多。`税务行政复议机关的分散导致专业化税务行政复议人才队伍的建设存在困难,税务行政复议机关的公正性、独立性等受到质疑。无条件赋予纳税人行政复议权,集中税务行政复议机关等措施将有利于充分发挥税务行政复议化解税务行政争议的主渠道作用。

大数据税收征管对企业风险承担的影响研究

当前我国企业的风险承担处于较低水平,这给企业的可持续发展和国家的长期繁荣带来了极大的挑战。借助“金税三期”工程这一准自然实验,采用多期双重差分法研究了大数据税收征管对企业风险承担的影响及作用机制,研究表明:大数据税收征管对企业风险承担具有显著促进作用。机制检验发现,大数据税收征管通过抑制代理行为、缓解融资约束、增进税负公平、优化营商环境来促进企业风险承担。进一步的分析表明,大数据税收征管对非国有企业和有产业政策扶持企业风险承担的促进作用更大。

论过程性行政行为不可诉规则之突破——以出口退税疑而缓退为切入点

税务机关在办理出口退税业务中如果发现纳税人有骗税嫌疑,则将开展疑点调查、暂缓出口退税。在实务中,税务疑点调查并无时限要求,导致税务机关可以无限期调查,形成事实上的疑而不退,而法院也大多以该疑而缓退行为属于过程性行政行为而认定其不具有可诉性,造成纳税人无以救济的诉权困局。为了实质性化解疑而缓退的可诉性争议,宜针对“过程性行为”与“不产生实际影响的行政行为”的狭隘理解,将疑而缓退界定为“复合型过程性行为”,并对“实际影响”作出“权益增减变动型”与“权益限制型”的二元划分,并通过建构法定的暂缓退税时限制度,对税务机关施加法定时限这一程序限制,用以保障“权益限制型的复合型过程性行为”下纳税人在事实上的出口退税利益。

道路交通事故认定的多层次救济机制

道路交通事故认定书中的责任认定结论对当事人是否构成交通肇事罪,是否应当接受行政处罚,是否应当进行民事赔偿以及具体数额多少具有重要影响。目前由于相关法律法规将道路交通事故认定书归为“证据”,若对其认定结论不服只能向上一级公安交通管理部门申请复核,法院仅能从证据规则角度审查其是否具有相应证明效力。而在现实中,司法裁判对道路交通事故认定书中的事实陈述和责任判定具有较强依赖性,但因道路交通事故认定书不完全符合证据特征,所能适用的证据规则十分有限,导致法院提供的司法救济具有较大局限性,对当事人的权益保护非常不利。因此应准确把握道路交通事故认定书的实质内容,即道路交通事故认定行为的属性,明确其属于行政确认行为,并以此为理论基础,形成一套公安内部复核—行政复议—行政诉讼的全面多层次的独立救济机制,达到维护公平正义的目标。

现行行政登记制度的法律角度再审视

社会关系日益复杂,行政登记作为日常生活中的一项重要行政行为在我国目前的立法、理论和司法上存在的问题越来越多。行政登记研究并未随着登记内容、形式的变化而变化,从而造成学理与现实的冲突。对于行政登记的研究,应当立足于广义行政行为理论,在确立行政登记为程序性行政行为的基础上,对其在立法和司法方面进行完善。

税务“首违不罚”的困境与制度重构

修订后的《行政处罚法》第33条仅对“首违不罚”制度作出原则性规定,《税收征管法》对于该制度处于规范空白状态,国家税务总局发布的《税务行政处罚“首违不罚”事项清单》以及各地的税务裁量基准对此规定不一,导致“首违不罚”制度内涵、“首次违法”的适用范围、适用周期、“不予处罚”等概念均存在界定不清的状况,致使司法实践中存在不一致的状况。应当依效力层级建立相关法规体系,完善“清单”制度,从实体与程序两个层面构建税收领域的“首违不罚”制度。

《知产证据规定》第6条解读——公文书证实质证明力限缩之新路径

在《知产证据规定》颁布之前,行政行为认定的事实依托公文书证的证明力推定规则,通过《民诉法解释》第114条对民事诉讼中的证明产生影响。《知产证据规定》第6条明确了行政行为认定的基本事实在民事诉讼中具有免证效力,该事实应当限缩解释为公文书载明的对可诉行政行为产生实质影响的事实理由,需要相对方承担本证的举证责任方可推翻。该条款在知识产权诉讼领域对公文书证实质证明力进行限缩,采取的路径是从公文书证的内容出发限缩其实质证明力。这一方案具有内在的合理性与普遍适用的可能性,为公文书证实质证明力规则的完善提供了新路径。

国地税合并与企业创新——抑制还是促进?

本文基于2013—2021年沪深A股上市公司数据,使用双重差分模型评估了国地税合并对企业创新的影响。研究发现:国地税合并总体上显著促进了企业创新,这一结论在进行一系列稳健性检验后依旧成立。机制和异质性分析表明,国地税合并通过征税渠道抑制了企业创新,但通过治理渠道和税收营商环境渠道促进了企业创新,且促进作用在信息透明度较低、公司治理水平较低、地区营商环境较差的企业中更为显著。进一步分析发现,国地税合并提高了企业创新质量和创新效率,兼具“提质”和“增效”双重效应。本文结论表明,统一、规范的税收征管有助于激发企业创新活力,为深化税收征管改革、建设现代化财税体系提供了经验支持。