两税合并中内资企业行为分析

The Analysis of Behavior of Domestic-funded Enterprises In the Merging Process of Two Taxes

对内资企业在两税合并中相对其他利益各方的集体不作为进行分析,论述了企业个体存在搭便车行为和个体理性与集体理性的冲突,能够独立自主代表企业利益、协调企业集体行动的行业协会缺位,企业存在影响政策执行的可选策略等,导致了内资企业在两税合并中的不作为。

This paper analyzes the collective inaction behavior of the domestic-funded enterprises compared to the other stakeholders in the merging process of two taxes, and discusses the existence of freeriding behavior of individual enterprises, conflict between the individual and collective rationality, absence of the independent industry association to represent enterprises interests and coordinate collective action and the optional strategy for enterprise to influence the implementation of the policy.