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Asymmetry information: About a perspective of issue of cost of our country reven
From;    Author:Stand originally

The information of economic duty source that the news of economic duty cause that the asymmetry information in alleged revenue management points to to the tax authority masters namely and taxpayer oneself place master exists difference: Taxpayer control has morer than the tax authority, realer news. If duty Wu branch masters the produces management circumstance to be the same as taxpayer actual condition of taxpayer agrees completely, namely below complete information state of affairs, criterion taxation ask forring is in charge of the job to be able to become very simple. And in fact, set out suppose from the economic person from benefit, unless a few exceptional circumstances, taxpayer is met to his one share information secret and not announce, duty Wu branch and taxpayer concern the understanding existence difference of the circumstance to pay taxes, form information asymmetry, namely asymmetry of duty Wu information. Then, revenue management makes a when we see now very intricate work.

The tax authority is planted to eliminate this the existence of asymmetry information, can adopt the foundation that declares material independently in taxpayer to go up, fixed or nonsked concentration has the measure of duty Wu check, in order to understand the whole situation related this enterprise and pay taxes. Right now, information asymmetry circumstance can be eliminated temporarily. But in wanting an enterprise to be managed at lasting production only, spent period of time, asymmetry information will appear again again. Accordingly, the information asymmetry in activity of canal of taxation ask forring is sure it is a normal, mix absolutely dormant information semmetry is nonexistent.

The account that 3. information asymmetry produces:

Information asymmetry is the inevitable phenomenon that the society develops, it is the child that social labor divides the work, also be to specialization the result of development.

Revenue information asymmetry exists generally in world each country, but compare with photograph of western developed country, the issue of revenue information asymmetry of our country is relatively outstanding. Generate the source of this problem, basically have the reason of the following respects:
(1) consciousness of taxpayer pay taxes is not tall

Taxpayer of current our country is general pay taxes consciousness is not tall already was the fact that does not dispute, begin from 1985, the whole nation is checked every year fill owe, evade taxes money is controlled in 10 billion yuan, and year after year increases by degrees, was 1997 30.3 billion, 1998 46 billion yuan. Taxpayer conceals duty cause news of purpose, hide the truth from newspaper income, make the tax authority cannot master message of real taxpayer duty Wu.
(2) of current socioeconomy environment do not perfect the complex diversity with pay taxes main body

Current our country is in the transition economy period that transforms to market economy, the laws and regulations of a few economy that moves about market economy is endless and perfect, this created an opportunity that can be exploited to sbs advantage to one part taxpayer, they open an account through many capital move, ready money business, bull, the method such as dummy business hides many income, defray, make tax authority cannot the control of full and accurate the news of cause of all economy duty of taxpayer. Additional, after reforming and opening, the pay taxes main body of our country turns into by almost onefold before state-owned, cooperative all sorts of different economy property such as state-owned, privately owned, joint stock company coexist, pay taxes main body develops to diversity direction, the taxpayer that is not state-owned property is swift and violent increase. Stem from the consideration of interest of economy of oneself of economic main body, the phenomenon of evade taxes evade taxation is serious with each passing day, the means also develops change ceaselessly, more and more complex, tax authority collect masters the ability of news of economic duty cause to lag behind at development situation of economy far. Face logarithm measures numerous taxpayer, high investigation cost makes the tax authority achieves the sales revenue that understands every taxpayer truly hard circumstance and should pay taxes money. Accordingly, although audit accounts,collect means to be able to help news of cause of duty of tax authority control well and truly, but the reason that the endless and accurate check and ratify that appraises property collected means to also have presence.
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