企业偷税行为的经济学分析及其对策研究

Research on Mechanism of Firm's Tax Evasion

从分析企业偷税行为的机理入手，把偷税行为作为一种企业的“生产”活动纳入企业的生产函数，并通过构建征纳双方关联的偷税模型，认为税收征管信息系统的完善固然重要，是解决企业偷税的根本环节，但基于中国现行税收征管的信息系统现状，决定了对于中国，目前更为重要且紧迫的问题应是抑制偷税，而不可能等到信息系统完善之后才进行。最后本文基于模型结果，提出了解决整个问题的阶段性和连续性措施。

In this paper, tax evasion is regarded as a 'productive' activity, and a part of firm's product function. Based on the tax evasion model connecting tax collectors with tax payers, this paper suggests: although it is very important to complete the system of tax collection and administration which is also the key link of tax evasions prevention, we think that it is more urgent to take measures to curb tax evasion under the status quo of Chinese tax system. Finally, some suggestions are proposed to solve this problem.