加强税务稽查地税收信用体系研究.pdfVIP

摘 要 随着新税制的全面实施，税收征管工作成了税收工作的重点，而作为征管工作 重点的税收稽查也越来越受到人们的关注。近几年来，各地税务机关逐步建立健全 了税务稽查工作制度，充实和壮大了税务稽查队伍，为打击偷税、抗税，保障国家 税收入库发挥了重要作用。然而，从目前的工作现状来看，税务稽查工作仍然存在 一些不容忽视的问题，并已成为制约征管改革的瓶颈。一些纳税人的纳税意识并没 有达到主动自觉和实事求是的程度。实行自我申报后，有的不申报以企图逃税；有 的则作假申报，隐瞒真实情况。没有强有力的稽查工作做保证，自我申报顺利实行 是难以做到的。 通过分析，认为在税务稽查中存在的问题，主要是因为在纳税人、征税人、政 府以及税务中介之间存在着信息不对称，“代理人”作为一种理性的经济主体，以追 求自身经济利益的最大化为根本目标，为减少道德风险，处于信息劣势的一方的委 托人就需要设计一套对代理人的激励约束机制，使代理人选择对委托人最有利的行 动。论文在我国现有的税收管理环境下，针对税务稽查中存在的各种信息不对称进 行分析研究，利用博弈论的方法分析纳税人逃税的概率与稽查成本之间的关系，由 此设计了一套激励与约束机制——税收信用体系，用以降低税务稽查工作的难度， 保证税务稽查工作正常有序的进行。 关键词：税务稽查；税收信用；纳税；征税；税务中介 I Abstract Along with the comprehensive implementation of new tax system, the tax revenue collection work became the key point of tax revenue work. So more and more people focus on tax inspection as the collection work key. In the last few years, each place tax affairs institution gradually improved the tax inspection’s routine, which enriched and expanded the troop of the tax inspection, and played the vital role in tax evasion’s attack, the national revenue’s safeguard However, from the actuality of the present work, we can find some problems which can’t be neglected in tax inspection work, and the problems have become the bottlenecks which restrict the tax revenue collection work’s reform. For example, some taxpayers tax payment consciousness has not wake up the benefit of initiative and credit. Some of them gave the inauthentic information to tax affairs institution, some attempted to evade taxes by did not report. Through the analysis, we think the main reason to the question in tax inspection is information dissymmetry which exists in the taxpayer, revenuer, the government and the tax affairs agency, the agent qua a rational economic subject take pursues own economic the maximization as the basic goal. For reduced