第三方涉税信息在税源监控中的应用研究

发布时间：2018-04-03 08:28

本文选题：税源监控　切入点：第三方涉税信息　出处：《湖南大学》2014年硕士论文

【摘要】：随着我国市场经济的发展完善，社会经济状况不断变化，税收环境也越来越复杂。税收征纳双方信息不对称现象日益凸现，很多涉税信息散落在各相关部门，而税务机关对这类税源缺乏控管手段，逃避缴纳税款现象时有发生。税务机关的传统税源监控手段已不能适应当前税源监控的要求，需要依靠创新征管手段来破解上述难题。第三方涉税信息作为税收信息的一部分，能够解决征纳双方信息不对称的问题；同时为纳税评估提供可靠的信息佐证，在税源监控中发挥“顺风耳”和“千里眼”的协税护税作用。如何有效地利用第三方涉税信息，确保税源监控效能已成为当前国内税务机关面临的一项重要课题。我国税务机关利用第三方涉税信息进行税源监控主要有两种方式，分别是由税务机关主动向第三方获取涉税信息的“点对点”信息平台和综合治税平台，这两种方式在税源监控中发挥了重要作用。但是，由于第三方涉税信息应用的法律尚未完善以及税收环境更加复杂等原因，，这两种方式各自存在一些问题。本文以第三方涉税信息应用研究为出发点，首先从第三方涉税信息应用的必要性、可行性和可控性三个方面进行了理论分析；接着引入三门峡市国税局家电下乡信息管理系统和利津县国税局综合治税平台两个案例，评析“点对点”信息平台以及综合治税平台两种应用方式的优劣；最后针对存在的问题，提出通过完善相关法律、依托“信息管税”平台、建立第三方信息制度，以优化第三方涉税信息在税源监控中的应用。
[Abstract]:With the development and perfection of market economy in our country, the situation of social economy is constantly changing, and the tax environment is becoming more and more complicated.The information asymmetry between the two sides of tax collection and collection is becoming more and more prominent, and a lot of tax-related information is scattered in the relevant departments. However, the tax authorities lack the means to control such tax sources and avoid paying taxes from time to time.The traditional tax source monitoring means of tax authorities can not meet the requirements of current tax source monitoring, and need to rely on innovative means of collection and management to solve the above problems.As a part of tax information, third-party tax-related information can solve the problem of asymmetric information between tax collectors and tax collectors, and provide reliable information evidence for tax assessment.In the tax source monitoring, play the role of "the ear" and "thousand eyes" tax protection.How to effectively utilize the third party tax information and ensure the efficiency of tax source monitoring has become an important issue facing the domestic tax authorities.There are two main ways for our tax authorities to use third-party tax-related information to monitor and control tax sources, namely, the "point-to-point" information platform and the comprehensive tax administration platform for the tax authorities to take the initiative to obtain tax-related information from third parties.These two methods play an important role in tax source monitoring.However, due to the incomplete application of third-party tax information and the more complicated tax environment, the two methods have their own problems.In this paper, the third party tax information application research as the starting point, first from the third party tax information application of the necessity, feasibility and controllability of the three aspects of theoretical analysis;Then it introduces the information management system of home appliances in Sanmenxia State tax Bureau and the integrated tax management platform of Lijin County State Taxation Bureau to evaluate the merits and demerits of the "point-to-point" information platform and the integrated tax administration platform.Finally, aiming at the existing problems, this paper puts forward that the third party information system should be established by perfecting the relevant laws and relying on the platform of "information management and taxation", so as to optimize the application of the third-party tax-related information in the monitoring of tax sources.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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