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本文通过抽样分析厦门企业银行贷款信息和纳税申报信息的差异，从信息
不对称和多部门信息共享机制缺失两个方面对银税信息差异展开动因分析，并
对银税差异的实施手段、社会后果展开论证，最后从跨部门信息共享平台的建
设、企业信息报送机制、银行和税务的信息联动应用机制、信息共享平台运行
风险防范等四个方面提出治理信息差异的对策，从而达到规范企业运营、促进
银税等多部门合作共赢、维护市场经济有效运行的目的
关键词：银行贷款信息 纳税申报信息 差异治理III
Abstract
Performing the duty of tax declaration, en terprises are required to submit basic
information, bank account inform ation, tax source infor mation and statem ent
information to tax authorities. Based on the information provided by enterprises, tax
authorities can conduct following tax collection and management. In daily operations,
sometimes funds at the disposal of ente rprises cannot m eet the requirem ents of
business development, so enterprises have to submit related information to banks and
apply for loans. In practice, by comparing the loan application information with the
tax declaration information of the sam e enterprise in one period, we can find som e
interesting differences, especially financial risk dif ferences and profitability
differences. Through investigating the daily management of enterprises in Xiamen, it
can be learned that enterprises have to varn ish related loan application information to
successfully obtain loans. In addition, during daily collection and m anagement,
enterprises tend to conceal th eir relevant bank inform ation when declaring taxes to
tax authorities to avoid regulation by taking advantage of the information asymmetry
between banks and tax authorities. Furtherm ore, currently, tax authorities pay more
attention to services while weakening the role of collection and management, thus
some enterprises having a loophole to exploit.
Through analyzing the sam ples of differences between bank loan inform ation
and tax declaration information of enterprises in Xiamen, this essay investigated the
causes of differences between bank information and tax information from information
asymmetry and the lack of information sharing m echanism among various
organizations. It also discussed the appl ication methods and social consequences
concerning differences between bank inform ation and tax inform ation. At last, the
essay put forward the countermeasures of managing information difference based on
four aspects includ ing establishing information sharing platform, setting u p
information reporting mechanism, building information linkage system and
preventing risks in the operation of infor mation sharing platform, thus achieving the
goals of standardizing enterprise opera tion, promoting the win-win cooperation
between banks and tax authorities and safeguarding the effective operation of marketIV
economy.
Keywords: bank loan inform ation tax declaration infor mation dif ference
managementV
目 录
第 1 章 绪论 .......1
1.1 研究背景和意义.........1
1.1.1 研究背景.1
1.1.2 研究目的和意义.2
1.2 文献综述.........3
1.3 研究内容与方法.........5
1.4 研究方法与研究思路.6
1.4.1 研究方法.6
1.4.2 研究思路.6
1.5 创新点.6
第 2 章 银税信息差异的动因分析 .9
2.1 基于信息不对称理论的银税信息差异主观动因分析.........9
2.1.1 信息不对称理论.9
2.1.2 不对称信息下的企业贷款动机和银行放贷动机选择...........11
2.1.3 不对称信息下的企业纳税申报动机选择.......12
2.2 基于多部门信息共享机制缺失的银税信息差异客观动因分析...13
2.2.1 企业内部部门信息共享缺失...13
2.2.2 企业外部部门信息共享缺失...13
2.3 本章小结.......14
第 3 章 厦门贷款申请信息和纳税申报信息差异现状分析 ....15
3.1 样本企业总体情况分析.......15
3.2 企业纳税申报信息和贷款信息差异现状...16
3.2.1 基本资料分析...16
3.2.2 资产差异分析...17
3.2.3 偿债能力差异分析.......24
3.2.4 盈利能力差异分析.......39
3.2.5 营运能力差异分析.......47VI
3.2.6 银税差异涉税风险项目实务分析.......49
3.3 本章小结.......53
第 4 章 厦门银税信息差异的实施手段和经济后果分析 ......55
4.1 银税信息差异的实施手段...55
4.1.1 电算化和非电算化企业的实施手段...55
4.1.2 大规模和中小规模企业的实施手段...56
4.2 银税信息差异的经济后果...56
4.2.1 不利于企业长期发展...56
4.2.2 不利于营造公平竞争的市场环境.......57
4.2.3 增加了银行的不良贷款风险...57
4.2.4 不利于资本地有效利用...........58
4.2.5 不利于市场经济有效运行.......59
4.3 银税信息差异的其他后果...59
4.3.1 增加了税务机关的监管难度...59
4.3.2 不利于信用体系的建设...........60
4.4 本章小结.......60
第 5 章 厦门银税信息差异的治理对策 ........63
5.1 目前已开展的银税互动存在问题...63
5.1.1 银税互动存在片面性和单向性...........63
5.1.2 信用共享评价体系不完善.......63
5.2 跨部门信息共享平台的建设...........64
5.2.1 完善部门信息共享法律法规...64
5.2.2 建立信息管理协调机构...........64
5.2.3 建立信息标准转化机制...........65
5.2.4 建立统一的操作平台接口..........
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