基于内部人控制的企业所得税纳税筹划博弈分析——同一控制人下的企业视角

The Game Analysis of the Tax Planning of Business Income Taxes Based on the Control of Insiders

企业所得税纳税筹划是企业管理层安排自身经济活动以达到所得税税负最小化的涉税理财活动,它直接关系到企业利润最大化的实现与否。为此,文章从同一控制人下的企业这一视角,将经理层作为内部人代表,建立动态博弈模型分析内部人控制如何影响企业所得税的纳税筹划程度,并提出相应的对策建议。

The tax planning of business income taxes is an investment, which is involved with the profit of enterprise. To this end, this paper establishes the game model to display the relation of internal control and the tax planning of business income taxes, and how management incentive influences the profits of enterprises. Finally, the article puts forward the corresponding suggestion.