论信息不对称条件下税务稽查的强化与规范-公共管理专业论文.docxVIP

摘 摘 要 信息不对称屉现实经济活动中普遍存在的经济现象。在税收征管活动中，信 息不对称包括外部信息不利‘称和内部信息不对称，表现为纳税人与税务人员不同 程度地拥有私人信息，纳税人偷逃税和税务人员违规执法的行为屡有发生。为此， 我国大力推进税收征管改革，通过加大宣传服务，加快信息化建设和强化税务稽 查等途径，力图缓解信息不对称的问题。税务稽查作为解决信息不对称问题的重 要手段虽然发挥了积极作用，但从税收实践来看，目前还存在一些问题，具体表 现为理论基础薄弱，稽查定位模糊；政策执行不到位，纳税人心里预期不稳定； 制度安排存在缺陷，让当事人讲真话的手段不完善：以收入考核为主，激励机制 不科学。本文试图引入信息不对称理论，并借助税收博弈分析，从经济学角度提 出进一步强化与规范税务稽查的设想与建议，即保障纳税人政策参与权和司法救 济权，完善税收博弈机制：依托信息化建设，完善信息采集和组织体系：建立健 全司法保障体系，维护稽查执法权威；完善执法办案手段，增强工作有效性；建 立税务稽查评价体系，发挥声誉机制作用；构建科学的内部管理机制，实现“相 容性激励”。 关键词：信息不对称：税收博弈：征管改革；激励相容约束 AbstractThe Abstract The information asymmetry is a ubiquitous economic phenomenon in the realistic economic activity．In the tax collection and management activity,it includes external and internal ones，showing as the taxpayer and tax collector have private information tO some extents．The behavior of taxpayer’S evasion and tax collectors’ enforcement against rules and regulations repeatedly occurs．For this reason，our country advances the reform of tax collection and administration with great exertion． It’S planned to try hard to alleviate the problem of information asymmetry through propaganda and quickening the speed of the construction of informationization and strengthening check on tax，etc．Though the check on tax revenue，as an important means，has played a positive role in solving the problem of the information asymmetry，yet，at present，there still exists some problems in the practice of tax revenue．It is weak in theoretical foundation，indistinct in the check on revenue； related policies cannot be carried out completely；taxpayers have unsettled expectancy And the tax collectors are assessed mainly on the total revenue，thus the incentive mechanism is not scientific．This article tries to use the theory of information asymmetry,analyse the game in tax revenue，and to further put forward train of thought and idea in strengthening and standardizing the check on tax revenue in terms of economics，that is，to ensure taxpayers to have the right to participate in p