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信息不对称是指社会经济生活中,由于信息更新速度加快,使得信息的获得和处理成本高昂,最终使决策者获得完全信息成为不可能。信息不对称现象在社会生活中无处不在,在税收征收管理领域,集中表现为税务机关与纳税人相互信息不对称。从纳税人的角度,表现为纳税人对税收法规法律,征收管理制度,以及税务合理性认识等了解不透彻。从税管机关角度看,表现为对纳税人组织结构、经营状况、核算状况、财务状况等信息掌握不够引起信息不对称,随着信息化发展和政务公开的推行,纳税人通过各种信息途径最大限度地获得税法政策信息成为可能,因此纳税人对税务信息不对称相
Asymmetric information refers to the fact that it is impossible for decision-makers to obtain complete information in the final stage of social and economic life because of the faster information updating and the high cost of obtaining and processing information. Asymmetric information is ubiquitous in social life. In the field of tax collection and management, information asymmetry between tax authorities and taxpayers is concentrated in the phenomenon. From the taxpayer’s point of view, the performance of the taxpayer on the tax laws and regulations, collection management system, as well as tax understanding of the lack of understanding. From the perspective of the tax authorities, the performance of the taxpayers organizational structure, operating conditions, accounting status, financial status and other information is not enough to cause information asymmetry, with the development of information technology and the implementation of open government, taxpayers through a variety of information channels It is possible to obtain the tax policy information to the maximum extent so the taxpayer has asymmetrical tax information