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调查显示美国税局税务审计,多面向低收入人群


据美国福克斯新闻网7日报道,2022年对美国国税局税务审计数据的调查发现,最低收入阶层的纳税人接受审计的可能性大约是最高收入阶层的纳税人的5倍。

国税局信函式纳税审计程序的设置是为了以最少的资源消耗进行最大量的审查——从而导致对最需要帮助的纳税人群提供最低程度的客户服务。

雪城大学的交易记录访问信息中心(Trac)每月审查内部 IRS 管理报告,通过观察2022年的数据发现不同的趋势。最值得注意的是,该中心研究了税务审计数据,尤其是考虑到美国国税局(IRS)越来越依赖自动生成的发送给纳税人的信件。

数据显示,美国国税局有85%的税务审计是通过这些信函进行的。这些信函要求纳税人追加提交与特定项目有关的信息和文件。在纳税人2022财政年度提交的1.64亿份所得税申报文件中,国税局进行审计调查的总数为62.6万份。

报道称,数据显示,处于最低收入档次纳税人受到税务审计的比例为12.7‰。相比之下,处于最高收入档次纳税人受到税务审计的比例为2.3‰——前者是后者的近5倍。而百万富翁受到审计的比例为11‰左右。

TRAC的报告声称,

对百万富翁群体缺乏关注的原因是,多年来的大幅预算削减迫使国税局进入了一个越来越依赖信件审计的时代,缺乏资源来帮助纳税人或回答他们的问题,将关注焦点转移到“容易欺负的人”身上。

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