我国个人纳税信用体系构建研究

发布时间：2018-12-14 15:03

【摘要】：我国对社会信用体系给予越来越多的重视,各方都在积极地为社会信用体系的构建而努力,纳税信用体系作为构成社会信用体系的重要分支,对于社会信用体系的建立与完善,有着非常重要的作用,其中个人纳税信用体系又是整个纳税信用体系的重要分支,然而,目前我国并没有建立个人纳税信用体系,因此需要对个人纳税信用体系的构建探索出一条行之有效的方案。本文首先从基本理论入手,通过文献分析法,对个人纳税信用体系进行界定,以博弈论与成本效益分析和信息不对称作为理论基础,分析了个人纳税信用体系缺失的影响以及影响个人纳税信用的相关因素。其次,本文分析了我国个人纳税信用体系建设的现状以及现存问题,探讨了我国现在之所以还没有建立个人纳税信用体系的原因:个人纳税意识不足、税收法律不完善、个人涉税信息尚未实现共享、缺乏与纳税信用配套的奖惩机制以及社会信用体系不完善。本文借鉴国际上一些发达国家在个人纳税信用体系建设方面的经验,从建立个人纳税识别号、建立税收信息共享机制、建立惩戒机制、加强税法宣传教育等角度,结合我国国情,探讨如何在我国建立个人纳税信用体系,如何培育全民纳税意识,如何将纳税信用与银行等部门结合起来,运用个人纳税信用体系制度,管理纳税人纳税信用,提高其纳税意识。最后初步设计了一套个人纳税信用体系评级制度,提出个人纳税信用评价指标,并从完善税制设计、加强征管以及建立惩戒机制给出建议。
[Abstract]:Our country pays more and more attention to the social credit system, all parties are actively working for the construction of the social credit system. As an important branch of the social credit system, the tax credit system, as an important branch of the social credit system, is the establishment and perfection of the social credit system. Personal tax credit system is an important branch of the whole tax credit system. However, at present, there is no personal tax credit system in China. Therefore, it is necessary to explore an effective scheme for the construction of personal tax credit system. This paper begins with the basic theory and defines the system of personal tax credit by literature analysis, which is based on game theory, cost-benefit analysis and information asymmetry. This paper analyzes the influence of personal tax credit system deficiency and the related factors of personal tax credit. Secondly, this paper analyzes the current situation and existing problems of the construction of personal tax credit system in our country, and probes into the reasons why our country has not established the personal tax credit system at present: the personal tax consciousness is insufficient, the tax law is not perfect, Personal tax-related information has not yet been shared, lack of tax credit matching reward and punishment mechanism and social credit system is not perfect. This article draws lessons from the experience of some developed countries in the construction of personal tax credit system, from the point of view of establishing personal tax identification number, establishing tax information sharing mechanism, establishing disciplinary mechanism, strengthening tax law publicity and education, etc. According to the situation of our country, this paper discusses how to establish the personal tax credit system in our country, how to cultivate the whole people's tax paying consciousness, how to combine the tax payment credit with the bank and other departments, and how to use the individual tax credit system to manage the taxpayer's tax credit. Raise their awareness of paying taxes. Finally, the paper designs a system of personal tax credit system, puts forward the evaluation index of personal tax credit, and gives some suggestions from perfecting the tax system design, strengthening the collection and management, and establishing the disciplinary mechanism.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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