信息不对称与税收征管

Asymmetric Information and Taxes Collection

税收征管中的信息不对称是导致征管质量和效率下降的最基本原因。征管实践中存在的纳税人偷逃税、税收机关收入造假、税务人员贪污受贿等问题 ,都是与征管中的税收机关与纳税人、政府与税收机关、各级税收机关以及税收机关与税务人员之间的信息不对称有着及其密切的联系。针对信息不对称在税收征管中不同表现 ,可以分别设计出相应的解决机制。

Asymmetricinformationisanimportantreasonwhiccausesthebadeffectsoftaxescollection .Inthecollectionofallkindsoftaxes, therearesomequestionssuchasevadingtaxes,deliberatelywithholdingtheincomeandbribesintaxescollection ,thesequestionshave somethingtodowithasymmetricinformation .Theanswerstothequestionsarefollowings:Strengtheningthecontroltotaxescollection departments,perfectingtheinstitutesofaccounting ,constructinginformationsystemofcollectingtaxes,checkingtaxevasionandsupply ingthetaxpayerswithnewsortsofservice.