以第四方信息推进“信息管税”的思考  

Research on "Information Management Tax" Promoted by The Forth Party Information

作　　者：王向东[1] 

机构地区：[1]吉林财经大学税务学院,吉林长春130117

出　　处：《税务与经济》2013年第4期98-101,共4页Taxation and Economy

摘　　要：税收流失的原因可归结为"信息不对称",税源由简单明了到复杂隐蔽,使信息不对称问题愈加严重。为此,应遵循信息管税思路,致力于实现信息对称,广泛搜集第四方信息,构建三层处理机制,有效验证纳税人报告信息的真伪。The loss of tax revenue attributed to ＂information asymmetric＂. The problem of information asymmet- ric becomes increasingly serious as the source of tax revenue is becoming complex and hidden from brief and clear. Therefore, we should follow the information management tax ideas, committed to achieving the information symmetry, extensively collect the fourth party information, construct a three-tier handling mechanism, to verify the authenticity of the information of the taxpayer＇ s report.

关 键 词：税源管理 税收流失 第四方信息 信息管税 

分 类 号：F810.42[经济管理—财政学]