A Study On Tax Credit System To Strengthen Tax Inspection

Along with the comprehensive implementation of new tax system, the tax revenue collection work became the key point of tax revenue work. So more and more people focus on tax inspection as the collection work key. In the last few years, each place tax affairs institution gradually improved the tax inspection's routine, which enriched and expanded the troop of the tax inspection, and played the vital role in tax evasion's attack, the national revenue's safeguardHowever, from the actuality of the present work, we can find some problems which can't be neglected in tax inspection work, and the problems have become the bottlenecks which restrict the tax revenue collection work's reform. For example, some taxpayers' tax payment consciousness has not wake up the benefit of initiative and credit. Some of them gave the inauthentic information to tax affairs institution, some attempted to evade taxes by did not report.Through the analysis, we think the main reason to the question in tax inspection is information dissymmetry which exists in the taxpayer, revenuer, the government and the tax affairs agency, "the agent" qua a rational economic subject take pursues own economic the maximization as the basic goal. For reduced morals risk, client which is in a side of the information inferiority need to design a method to drive and restraint the agent, and causes the agent to choose a behavior which is advantageous to client. This article is based on the analysis of information dissymmetry in tax inspection, and designed one kind of drive and restraint mechanism--tax revenue credit system to serve tax inspection work.