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在税收征管制度设计中,委托课税是一种特殊的征税方式安排,实践中常常引发各种税收风险,严重影响税收功能的发挥。政府、税务机关、代征人作为相对独立的利益主体,为了追求各自利益的最大化,通常存在机会主义行为倾向,从而形成委托课税的双重代理风险,具体表现为合作双方在事前信息不对称时产生的逆向选择和在事后信息不对称时产生的道德风险。对此,我们必须建立激励与约束相容机制以及内外监督机制,完善委托课税法律制度,积极化解与防范委托课税风险。
In the design of tax collection and management system, the taxation of commission is a special tax arrangement, which often leads to various tax risks in practice and seriously affects the tax function. As the relatively independent stakeholders, the government, the tax authorities and the enlist as the relatively independent stakeholders, in order to maximize their own interests, there is usually a propensity to opportunistic behavior, resulting in a double agency risk of trust taxation, as manifested in the asymmetric information The adverse selection and the moral hazard arising from asymmetrical information in the aftermath. To this end, we must establish a compatible mechanism of incentives and restraints, as well as internal and external oversight mechanisms, improve the legal system for entrusted taxation, and actively resolve and prevent the commission of taxable risks.