论涉税信息管理能力与税制结构优化

Study of Tax Information Management Capability and Optimization of Tax Structure

涉税信息管理能力是税制决策力与执行力的实践内核,它有助于扩大税基、降低名义税率、公平税收负担,规范与健全现有税制,促进税收征纳关系和谐,提高税收遵从度,并通过促进有增有减、统筹平衡的税收结构性调整,优化税制结构。但是,涉税信息管理能力薄弱一直是制约我国税制结构优化的"瓶颈"和根本原因。为进一步优化我国税制结构,应以增强涉税信息管理能力为突破口,努力健全涉税体制机制,整体推进涉税信息管理的技术变革、组织协调与管理创新。

Management capability of tax information is the core of tax decision and implementation.It is conductive to improve tax institution by expanding tax base,reducing tax rate and making tax burden equitable.In further,it can balance the relationship between taxpayer and tax-collector,and increase the level of tax compliance.More importantly,management capacity of tax information can optimize the tax structure by structurally adjusting tax burden.However,the management capacity of tax information in China is weak and frail,which seriously restricts the optimization of tax structure.To effectively optimize the tax institution and structure,we ought to improve and strengthen the management capability of tax information by means of technique change,mechanism coordination and management innovation.