利益相关者合作的税收征纳关系构建

Construction on the Relationship of Tax Collection and Payment of Stakeholders' Cooperation

在分析利益相关者税收行为长期偏好的基础上,建立了税收征纳利益相关者的博弈模型,提出了建立由税收征纳利益关系者共同承担监管成本和分享监管收益的机制,促进纳税人内部控制制度的完善和培育与内部利益相关者的合作,加强对会计行业的监管,完善会计行业的监管框架和审计咨询相分离的从业原则,协调利益相关者集体理性与个体理性之间的矛盾,建立和谐税收征纳体制。

Based on the analysis of long-term tax preference behavior of the Stakeholders, established game model of the tax collection and payment mechanism of regulatory costs and the regulato of the stakeholders, proposed the establishment of the ry benefits shared by the stakeholders, to promote the improvement of internal control system of taxpayers and cultivate the relationship with internal stake-holders, to strengthen the supervision of the accounting profession, and improve the practice principle of the separation of the regulatory framework for the accounting profession from audit advisory, to coordinate the conflicts between collective rationality and individual rationality of the stakeholders, and set up a harmonious system of tax collection and payment.