【摘要】：我國(guó)對(duì)社會(huì)信用體系給予越來(lái)越多的重視,各方都在積極地為社會(huì)信用體系的構(gòu)建而努力,納稅信用體系作為構(gòu)成社會(huì)信用體系的重要分支,對(duì)于社會(huì)信用體系的建立與完善,有著非常重要的作用,其中個(gè)人納稅信用體系又是整個(gè)納稅信用體系的重要分支,然而,目前我國(guó)并沒(méi)有建立個(gè)人納稅信用體系,因此需要對(duì)個(gè)人納稅信用體系的構(gòu)建探索出一條行之有效的方案。本文首先從基本理論入手,通過(guò)文獻(xiàn)分析法,對(duì)個(gè)人納稅信用體系進(jìn)行界定,以博弈論與成本效益分析和信息不對(duì)稱作為理論基礎(chǔ),分析了個(gè)人納稅信用體系缺失的影響以及影響個(gè)人納稅信用的相關(guān)因素。其次,本文分析了我國(guó)個(gè)人納稅信用體系建設(shè)的現(xiàn)狀以及現(xiàn)存問(wèn)題,探討了我國(guó)現(xiàn)在之所以還沒(méi)有建立個(gè)人納稅信用體系的原因:個(gè)人納稅意識(shí)不足、稅收法律不完善、個(gè)人涉稅信息尚未實(shí)現(xiàn)共享、缺乏與納稅信用配套的獎(jiǎng)懲機(jī)制以及社會(huì)信用體系不完善。本文借鑒國(guó)際上一些發(fā)達(dá)國(guó)家在個(gè)人納稅信用體系建設(shè)方面的經(jīng)驗(yàn),從建立個(gè)人納稅識(shí)別號(hào)、建立稅收信息共享機(jī)制、建立懲戒機(jī)制、加強(qiáng)稅法宣傳教育等角度,結(jié)合我國(guó)國(guó)情,探討如何在我國(guó)建立個(gè)人納稅信用體系,如何培育全民納稅意識(shí),如何將納稅信用與銀行等部門結(jié)合起來(lái),運(yùn)用個(gè)人納稅信用體系制度,管理納稅人納稅信用,提高其納稅意識(shí)。最后初步設(shè)計(jì)了一套個(gè)人納稅信用體系評(píng)級(jí)制度,提出個(gè)人納稅信用評(píng)價(jià)指標(biāo),并從完善稅制設(shè)計(jì)、加強(qiáng)征管以及建立懲戒機(jī)制給出建議。
[Abstract]:Our country pays more and more attention to the social credit system, all parties are actively working for the construction of the social credit system. As an important branch of the social credit system, the tax credit system, as an important branch of the social credit system, is the establishment and perfection of the social credit system. Personal tax credit system is an important branch of the whole tax credit system. However, at present, there is no personal tax credit system in China. Therefore, it is necessary to explore an effective scheme for the construction of personal tax credit system. This paper begins with the basic theory and defines the system of personal tax credit by literature analysis, which is based on game theory, cost-benefit analysis and information asymmetry. This paper analyzes the influence of personal tax credit system deficiency and the related factors of personal tax credit. Secondly, this paper analyzes the current situation and existing problems of the construction of personal tax credit system in our country, and probes into the reasons why our country has not established the personal tax credit system at present: the personal tax consciousness is insufficient, the tax law is not perfect, Personal tax-related information has not yet been shared, lack of tax credit matching reward and punishment mechanism and social credit system is not perfect. This article draws lessons from the experience of some developed countries in the construction of personal tax credit system, from the point of view of establishing personal tax identification number, establishing tax information sharing mechanism, establishing disciplinary mechanism, strengthening tax law publicity and education, etc. According to the situation of our country, this paper discusses how to establish the personal tax credit system in our country, how to cultivate the whole people's tax paying consciousness, how to combine the tax payment credit with the bank and other departments, and how to use the individual tax credit system to manage the taxpayer's tax credit. Raise their awareness of paying taxes. Finally, the paper designs a system of personal tax credit system, puts forward the evaluation index of personal tax credit, and gives some suggestions from perfecting the tax system design, strengthening the collection and management, and establishing the disciplinary mechanism.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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