非对称信息视角下中小企业税务风险成因探析

Analysis on the Causes of Tax Risk of Small and Medium-sized Enterprises from the Perspective of Asymmetric Information

在明晰中小企业税务风险的概念逻辑的基础上,从非对称信息视角分析了中小企业内部因素、外部因素以及内外因素交互对税务风险生成的影响。分析发现,中小企业内部业务部门之间、业务部门与决策部门之间的涉税信息不对称是税务风险生成的重要因素;中小企业与税收征管部门之间信息不对称与纳税激励和纳税监管不足相叠加,助长了中小企业对高税务风险甚至是不当涉税行为的寻求。因此,提高中小企业内外部涉税信息的对称性、完善中小企业内部税务风险防控机制、强化对中小企业的纳税激励和纳税监察稽核是降低中小企业税务风险的重要举措。

On the basis of clarifying the conceptual logic of tax risk of SMEs, this paper analyses the impact of internal factors, external factors and the interaction of internal and external factors on the generation of tax risk of SMEs from the perspective of asymmetric information. The analysis finds that the asymmetry of tax-related information among business departments within SMEs and between business departments and decision-making departments is an important factor in the generation of tax risk;the overlap of information asymmetry between SMEs and tax collection and management departments with tax incentives and inadequate tax supervision promotes SMEs’ pursuit of high tax risk or even improper tax-related behavior. Thus, improving the symmetry of tax-related information inside and outside SMEs, perfecting the internal tax risk prevention and control mechanism of SMEs, and strengthening tax incentives and tax monitoring and auditing for SMEs are important measures to help reduce the tax risk of SMEs.