从博弈角度分析税收筹划行为

Tax Revenue Preparation from the Perspeetive of Gaming

税收筹划作为企业的一种节税行为应当符合政府的立法意图。但在现实条件下,由于政府征税与纳税人追求最大利益是相违背的,从而形成了一种博弈关系。因此,任何一种税收筹划方案都必须因税收法律条件的变化而调整,力争做到既使纳税方受益又不违背国家相关法规。

As one kind of enterprise festival tax behavior, the tax revenue preparation must conform to government＇ s legislation intention. But in present situation, the fact that the government collects tax while the taxpayers run after maximal benefits has made the relationship of them become one kind of game. Therefore, to let the taxpayers have their benefits legally, any tax revenue preparation must be adjusted to the variations of the taxation laws.