东莞市地方税务局第三方涉税信息的运用研究

发布时间：2018-05-20 09:52

本文选题：税源监管 + 第三方涉税信息　；参考：《广西师范大学》2017年硕士论文

【摘要】：本文研究的目的在于通过分析东莞市地税局在税源监管工作中面临的最大问题是征纳双方信息不对称,税务机关无法获得纳税人生产经营的真实情况而处于被动局面,进而论证第三方涉税信息可以帮助税务机关掌握纳税人的涉税信息,有效地提高税源监管质量。文章首先从当前我国税收管理监管形势严峻、税制改革要求全面掌握纳税人信息和社会诚信体系建设等社会背景出发,论述了税务机关引入和运用第三方涉税信息是大势所趋。然后采用文献研究法对国内外众多学者文献中的理论观点和实践经验进行了综合分析和有益借鉴,再通过引入“信息不对称理论”分析了信息不对称在税源监管工作中的影响和表现,同时论述了第三方涉税信息具有“广泛性”、“客观性”、“准确性”、“针对性”的“先天优势”,得出“第三方信息可以有效解决税源监管中信息不对称问题”的结论,再通过对“东莞地税当前运用第三方涉税信息促进税源监管的成效”等方面进行论述,论证了“运用第三方涉税信息加强税源监管”的可行性和有效性。文章接着对东莞市地方税务局第三方涉税信息运用的现状进行了分析,然后指出东莞市地税局第三方涉税信息运用中存在“法律缺位”、“制度缺失”、“配合缺力”、“技术缺乏”等问题,再从“法律法规方面不完善”、“政策支持力不足”、“技术支撑跟不上”、“人员投入不到位”等方面分析了问题产生的原因。最后,文章从“法律保障方面”、“体制建设方面”、“技术支撑方面”、“人力资源方面”面提出了对完善东莞市地税局第三方涉税信息运用的对策。
[Abstract]:The purpose of this paper is to analyze that the biggest problem that Dongguan Local Taxation Bureau faces in the supervision of tax sources is the asymmetry of information between the tax collectors and the tax authorities, and the tax authorities are in a passive situation because they are unable to obtain the true situation of the taxpayers' production and operation. The third party's tax information can help the tax authorities to grasp the taxpayer's tax information and improve the quality of tax source supervision. Starting from the serious situation of tax administration and supervision in our country at present and the social background that tax system reform requires the construction of taxpayer information and social credit system, this paper discusses that it is the trend of the times for tax authorities to introduce and use third-party tax-related information. Then, the paper makes a comprehensive analysis and useful reference to the theoretical viewpoints and practical experiences of many scholars at home and abroad by using the method of literature research. By introducing the theory of information asymmetry, this paper analyzes the influence and performance of information asymmetry in the supervision of tax sources, and discusses that the third party's tax-related information has "extensive", "objectivity" and "accuracy". The "innate advantage" of "pertinence" and the conclusion that "third party information can effectively solve the problem of information asymmetry in tax source supervision", Through the discussion of "the effect of using the third party tax information to promote the tax source supervision" in Dongguan, the feasibility and effectiveness of "using the third party tax information to strengthen the tax source supervision" are demonstrated. The article then analyzes the current situation of the application of third-party tax-related information in Dongguan Local Taxation Bureau, and then points out that there are "legal vacancy", "system deficiency" and "lack of cooperation" in the application of third-party tax-related information in Dongguan Local Taxation Bureau. Problems such as "lack of technology", "imperfect laws and regulations", "insufficient policy support", "technical support", "lack of personnel input" and so on are analyzed. Finally, the article puts forward the countermeasures to perfect the third party tax information of Dongguan Local Taxation Bureau from the aspects of "legal guarantee", "system construction", "technical support" and "human resources".
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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