信息不对称条件下的个人所得税征管问题研究

发布时间：2018-01-20 03:03

本文关键词： 个人所得税税收征管信息不对称　出处：《上海交通大学》2011年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的发展,个人所得税在我国逐渐成为了一个重要的税种。然而,个人所得税的征管一直存在着很大问题。本文尝试从信息不对称角度出发,研究个人所得税征管中的信息不对称现象,进而提出相应的解决措施,完善个人所得税的征管。非对称信息是某些参与者拥有但另一些参与者不拥有的信息。从内容上看它可能是某些市场参与者的行动也可能是知识,从时间上看它可能发生在当事人签约之前也可能发生在当事人签约之后。对事前隐藏信息的研究导致了逆向选择、信号传递和信息甄别理论,对事后隐藏信息或隐藏行动的研究导致了道德风险理论。委托一代理关系泛指任何一种非对称交易或关系,拥有私人信息的一方称为代理人,另一方称为委托人。个人所得税征管中的信息不对称现象主要存在于纳税人和征税人之间、税务机关和税务人员之间、税务机关和其他机关之间、税务管理区划之间。信息不对称引起了纳税人的逆向选择和税务人员的道德风险,造成了税收的低效率。本文借鉴了国外个人所得税征管的先进经验,并结合常州地区的征管现状,对我国信息不对称条件下个人所得税征管中存在的问题进行分析,发现主要原因有:个人收入信息的多样性、私密性、隐蔽性;税收法规的不确定性;现有激励机制存在缺陷;税收征管的信息化程度低。针对上述原因,提出了以下措施:加快全社会信息化建设,建立以个人身份证件号码为基础的个人身份信息、DNA信息、社会保障信息、收支信息、纳税信息、信用信息、医疗信息七合一的个人经济身份代码;建立个人收入信息交叉稽核系统,加强对个人收入信息的采集、管理和利用;建立严密的收入监控体系;完善税收立法;提高个人所得税检查覆盖面,加大对违法行为的惩罚;同时,抓好各项具体征管制度的落实,构建以税务部门为征管主体,相关部门的鼎力支持配合的强有力的个人所得税征管体系,提高我国个人所得税征管水平,发挥个人所得税的职能作用。
[Abstract]:With the development of our economy, personal income tax has gradually become an important tax category in China. However, there have been a lot of problems in the collection and management of personal income tax. This paper tries to proceed from the angle of information asymmetry. This paper studies the phenomenon of information asymmetry in personal income tax collection and management, and then puts forward corresponding measures to improve the collection and management of personal income tax. Asymmetric information is information owned by some participants but not by others. In terms of content, it may be the action of some market participants or the knowledge. From the point of view of time, it may happen before or after the parties sign the contract. The research on the hidden information in advance has led to the theory of reverse selection, signal transmission and information discrimination. The theory of moral hazard is caused by the research on the hidden information or action of concealment afterwards. The principal-agent relationship refers to any kind of asymmetric transaction or relationship, and the party with private information is called the agent. The other party is called the principal. The information asymmetry in the collection and management of personal income tax mainly exists between taxpayers and tax collectors, tax authorities and tax personnel, and between tax authorities and other authorities. The asymmetry of information between tax administrative divisions leads to the adverse selection of taxpayers and the moral hazard of tax personnel, resulting in the low efficiency of tax collection. This article draws lessons from the foreign personal income tax collection and management advanced experience, and combines the Changzhou area collection and management present situation, carries on the analysis to our country individual income tax collection and management under the condition of the information asymmetry. The main reasons are: diversity, privacy and concealment of personal income information; Uncertainty of tax laws and regulations; The existing incentive mechanism has defects; The information level of tax collection and management is low. In view of the above reasons, the following measures are put forward: to speed up the construction of information technology in the whole society, to establish personal identity information based on personal identification card number, social security information, income and expenditure information. Tax information, credit information, medical information seven in one personal economic identity code; Establish the cross check system of personal income information, strengthen the collection, management and utilization of personal income information; Establish a strict income monitoring system; Perfecting tax legislation; Increase the coverage of personal income tax inspection and increase the punishment for illegal acts; At the same time, do a good job of implementing the specific collection and management system, and build a strong personal income tax collection and management system with the tax department as the main body and the relevant departments' support to improve the level of personal income tax collection and management in China. Give play to the function of individual income tax.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F812.42

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