不对称信息条件下对我国现行税收成本的分析

【作者】 李晓玢；

【导师】 费茂清；

【作者基本信息】 西南财经大学 ， 财政学， 2006， 硕士

【摘要】 税收征纳是一对矛盾,这对矛盾以既对立又统一,既斗争又妥协为运动常态。税收征纳关系的理想模型,是以信息对称(完全信息)、责权利对等为基础,以征纳双方利益最大化为目标,以现代信息技术和社会化为依托的、自觉的、文明的、密切的、充分的征纳合作。绝对的理想模型并不存在。因此,研究不对称信息条件下的征纳博弈和税收成本,将具有一定的现实意义,不仅有利于分析我国税收成本的现状及存在的问题,适应我国经济发展的客观需要,丰富我国税收理论体系,健全和完善我国税收制度及税收政策,提高税收征管效率,培养纳税人依法纳税的意识和完善我国税收法制环境;而且有利于探寻控制和降低税收成本的有效途径。本文的总体思路是:通过对完全信息条件和不完全信息条件下税收博弈的分析,进而提出对不对称信息条件下税收成本的相关界定。有针对性对我国税收成本的进行一些定量分析和运行特征分析,评析我国目前税收成本现状,在此基础上提出降低和优化税收成本的原则和途径。全文共分为五个部分第一部分:绪论。该部分主要介绍了税收成本相关理论的发展历史和国外不对称信息理论研究税收尤其税收成本的一些成果。第二部分:不对称信息条件下对税收成本的界定。该部分通过对完全信息条件和不完全信息条件下税收博弈的分析,进而提出对不对称信息条件下税收成本的相关界定。在理想状态下,税收博弈的结果是,征税方并没有实现税收最大化,纳税方也没有实现自身利益最大化,但却达到了一种纳什均衡,实现了税收优化,税收不仅能够满足国家财政需要,而且纳税人也能承担得起。此时纳税人的选择只能是依法纳税,按时足额纳税或合法避税;而税务部门也能做到依法征税,应收尽收或合法税收优惠,二者的税收边际效用相等。税务部门此时的策略选择应该是保持税法的稳定性,依法征税,规范和简化征收制度,为纳税人提供纳税的最大便利条件。但在现实生活中存在更多的是不对称信息条件下的税收博更多还原

【Abstract】 Relations between tax paying and collecting seem to be one contradiction which obeys the law of unity of opposites. An ideal tax paying and collecting model should be based on complete information as well as reciprocal responsibilities and rights , regarding maximize the interests of both sides as a goal, turning with modern information technology, including climate and sufficient cooperation form tax payers and collectors. Lack of such aspects result in no such absolute ideal model is existing. Because of that, we need to study the cost of taxation under asymmetric information conditions, it is not merely help us analyze the current situation and problems of taxation cost in our country, meet the desirability of economic development, abundant theoretical system of tax revenue of our country, perfect our country’s tax system and tax policy , improve the efficiency of tax collection and management , make taxpayers to pay taxes in accordance with the law and legal system, complete the taxation framework of our country; but also help us pursue the effective way to reduce and optimize taxation cost.The overall thinking of this article is: First, through analysis of taxation plays under complete information conditions as well as incomplete information conditions, then define what taxation cost is under the symmetrical information terms. After that, carry on some quantitative analysis about the cost of taxation in our country and analyze its operation characteristics, evaluate current taxation cost in our country, finally, based on that, put forward how to reduce and optimize taxation cost.The full text divides into five parts:更多还原