增强涉税信息的对称性应成为强化税收征管的聚焦点——兼论个人所得税全员全额申报

Promoting Tax-related Information Symmetry for Enhancing Tax Collection and Administration:with a Discussion on Individual Income Tax Declaration

与受国际金融危机的冲击有关,当前我国面临着财政支出增加、财政赤字上升、税收收入下降的严峻形势,而税收稳定增长的潜力更多地只能借助于强化税收征管。本文认为,当前我国税源管理风险的基本来源是涉税信息的不对称,因此,增强涉税信息的对称性应成为强化税收征管的聚焦点,并应成为未来各项改革应达到的重要目标,其目的是从根本上提高我国税源的监控能力。

Affected by global financial crisis, China is still facing the situation of increasing of public expenditure, rise of fiscal deficit and a continuous decline of tax revenue＇. And a steady increase of tax revenue can only be achieved by enhancing tax collection and administration. This paper argues that asymmetric tax-related information is the basic source of the risk in tax source administration in China. Therefore, promoting tax-related information symmetry ought to be a focal point of enhancing tax collection and administration, and an im- portant target that every reform shall attain in the future, the purpose of which is to radically improve the ability of tax source monitoring in our country.