| 信息不对称在个税征管中引发的问题及解决措施 |
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| 引用本文： | 孙雁冰,赵培红.信息不对称在个税征管中引发的问题及解决措施[J].价值工程,2006,25(7):32-34. |
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| 作者姓名： | 孙雁冰 赵培红 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 本文先分析了我国当前个人所得税的现状,指出了个人所得税征收管理中的关键问题—信息不对称;然后,借鉴米尔利斯—维克雷理论,将其与我国国情结合后来分析我国实际;最后提出了适合我国国情的税收管理激励机制。
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| 关 键 词： | 信息不对称 信息租金 |
| 文章编号： | 1006-4311（2006）07-0032-03 |
The Problems and Measures of the Information Asymmetry in Individual Income Tax's Collection and Management |
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| Sun Yanbing,Zhao Peihong.The Problems and Measures of the Information Asymmetry in Individual Income Tax''''s Collection and Management[J].Value Engineering,2006,25(7):32-34. |
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| Authors: | Sun Yanbing Zhao Peihong |
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| Institution: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | The text firstly analyses the actuality of the individual income in our country, points the key question of the information asymmetry in individual income tax′s collection and management--the information asymmetry,afterward, consults the theory of Mirrless and Vickrey, combines it with the situation of our country, then analyses the practice of our country, at last, brings forward stimulus mechanism of tax′s collection and management of our country. |
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| Keywords: | the information asymmetry information rent |
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