信息充分性对税制改革决策的影响——以“营改增”、个人所得税和房地产税改革为例  

A Study on the Influences of Adequacy of Information on Tax Reform Decision——Cases of VAT Reform,Personal Income Tax Reform and Real Estate Tax Reform

作　　者：杨志勇[1] 

机构地区：[1]中国社会科学院财经战略研究院,北京100028

出　　处：《河北大学学报（哲学社会科学版）》2017年第6期86-92,共7页Journal of Hebei University(Philosophy and Social Science)

摘　　要：税制改革决策存在的争议,在很大程度上与相关各方所掌握的信息有关。税收理论信息与税收收入信息掌握的多少对税制改革决策有直接的影响。以"营改增"、个人所得税和房地产税改革为例,分析了信息的充分性是如何影响税制改革决策这一问题。税制改革决策需要充分的信息,这既需要税收理论信息的普及,又需要税收数据信息的处理。信息的分布、传播、获取、处理等,都影响税制改革决策,进而会对税制改革方向产生影响,因此,改革者应该按照税制改革目标,有意识地用好相关信息,助推税制改革的进行。Many controversies of tax reform decisions are due to information.Tax theory and revenue information has directly influences on tax reform decision.Cases of VAT reform,personal income tax reform and real estate tax reform have been demonstrated to analyze how the adequacy of information affects tax reform decision.Good tax reform decision is based on sufficient information such as tax theory information,tax revenue data,and data processing.The distribution,spread,and obtainment of information and data processing affect tax reform decision,further affect the direction of tax reform.The reformers should use relative information to push the tax reform according to tax reform target.

关 键 词：充分信息 税收决策 税制改革 

分 类 号：F810.42[经济管理—财政学]