本文選題：稅源監(jiān)控　切入點(diǎn)：第三方涉稅信息　出處：《湖南大學(xué)》2014年碩士論文

【摘要】：隨著我國市場經(jīng)濟(jì)的發(fā)展完善，社會經(jīng)濟(jì)狀況不斷變化，稅收環(huán)境也越來越復(fù)雜。稅收征納雙方信息不對稱現(xiàn)象日益凸現(xiàn)，很多涉稅信息散落在各相關(guān)部門，而稅務(wù)機(jī)關(guān)對這類稅源缺乏控管手段，逃避繳納稅款現(xiàn)象時(shí)有發(fā)生。稅務(wù)機(jī)關(guān)的傳統(tǒng)稅源監(jiān)控手段已不能適應(yīng)當(dāng)前稅源監(jiān)控的要求，需要依靠創(chuàng)新征管手段來破解上述難題。第三方涉稅信息作為稅收信息的一部分，能夠解決征納雙方信息不對稱的問題；同時(shí)為納稅評估提供可靠的信息佐證，在稅源監(jiān)控中發(fā)揮“順風(fēng)耳”和“千里眼”的協(xié)稅護(hù)稅作用。如何有效地利用第三方涉稅信息，確保稅源監(jiān)控效能已成為當(dāng)前國內(nèi)稅務(wù)機(jī)關(guān)面臨的一項(xiàng)重要課題。 我國稅務(wù)機(jī)關(guān)利用第三方涉稅信息進(jìn)行稅源監(jiān)控主要有兩種方式，分別是由稅務(wù)機(jī)關(guān)主動向第三方獲取涉稅信息的“點(diǎn)對點(diǎn)”信息平臺和綜合治稅平臺，這兩種方式在稅源監(jiān)控中發(fā)揮了重要作用。但是，由于第三方涉稅信息應(yīng)用的法律尚未完善以及稅收環(huán)境更加復(fù)雜等原因，，這兩種方式各自存在一些問題。 本文以第三方涉稅信息應(yīng)用研究為出發(fā)點(diǎn)，首先從第三方涉稅信息應(yīng)用的必要性、可行性和可控性三個(gè)方面進(jìn)行了理論分析；接著引入三門峽市國稅局家電下鄉(xiāng)信息管理系統(tǒng)和利津縣國稅局綜合治稅平臺兩個(gè)案例，評析“點(diǎn)對點(diǎn)”信息平臺以及綜合治稅平臺兩種應(yīng)用方式的優(yōu)劣；最后針對存在的問題，提出通過完善相關(guān)法律、依托“信息管稅”平臺、建立第三方信息制度，以優(yōu)化第三方涉稅信息在稅源監(jiān)控中的應(yīng)用。
[Abstract]:With the development and perfection of market economy in our country, the situation of social economy is constantly changing, and the tax environment is becoming more and more complicated.The information asymmetry between the two sides of tax collection and collection is becoming more and more prominent, and a lot of tax-related information is scattered in the relevant departments. However, the tax authorities lack the means to control such tax sources and avoid paying taxes from time to time.The traditional tax source monitoring means of tax authorities can not meet the requirements of current tax source monitoring, and need to rely on innovative means of collection and management to solve the above problems.As a part of tax information, third-party tax-related information can solve the problem of asymmetric information between tax collectors and tax collectors, and provide reliable information evidence for tax assessment.In the tax source monitoring, play the role of "the ear" and "thousand eyes" tax protection.How to effectively utilize the third party tax information and ensure the efficiency of tax source monitoring has become an important issue facing the domestic tax authorities.There are two main ways for our tax authorities to use third-party tax-related information to monitor and control tax sources, namely, the "point-to-point" information platform and the comprehensive tax administration platform for the tax authorities to take the initiative to obtain tax-related information from third parties.These two methods play an important role in tax source monitoring.However, due to the incomplete application of third-party tax information and the more complicated tax environment, the two methods have their own problems.In this paper, the third party tax information application research as the starting point, first from the third party tax information application of the necessity, feasibility and controllability of the three aspects of theoretical analysis;Then it introduces the information management system of home appliances in Sanmenxia State tax Bureau and the integrated tax management platform of Lijin County State Taxation Bureau to evaluate the merits and demerits of the "point-to-point" information platform and the integrated tax administration platform.Finally, aiming at the existing problems, this paper puts forward that the third party information system should be established by perfecting the relevant laws and relying on the platform of "information management and taxation", so as to optimize the application of the third-party tax-related information in the monitoring of tax sources.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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