| 规避信息不对称风险的“信息管税”战略思考 |
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| 引用本文： | 薛玉连.规避信息不对称风险的“信息管税”战略思考[J].山西财政税务专科学校学报,2011,13(3):18-22. |
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| 作者姓名： | 薛玉连 |
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| 作者单位： | 福建省税务干部学院,福建莆田,351100 |
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| 摘 要： | 在税收管理过程中,政府、税务机关、税务人员和纳税人四个税收参与者之间分别存在不同程度的信息不对称风险。本文对利用＂信息管税＂战略规避税收管理中的信息不对称风险的必要性进行了分析,并构建了＂信息管税＂战略的基本框架,在此基础上提出＂信息管税＂战略运行的工作重点。
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| 关 键 词： | 信息不对称 信息管税 税收遵从 |
Avoid the Risk of Information Asymmetry Information Tube Tax Strategic Thinking |
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| XUE Yu-lian.Avoid the Risk of Information Asymmetry Information Tube Tax Strategic Thinking[J].Journal of Shanxi Finance and Tax College,2011,13(3):18-22. |
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| Authors: | XUE Yu-lian |
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| Institution: | XUE Yu-lian(Fujian Tax Cadre College,Putian 351100,China) |
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| Abstract: | Based on asymmetrical information theory,the paper puts forward risk asymmetrical information between government,tax department,tax collectors as well as tax payers and analyzes necessity of asymmetrical information risk and gives advises on how to carry out information tube tax. |
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| Keywords: | information asymmetry information tube tax tax adaption |
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