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非对称博弈下的企业纳税筹划进化稳定策略分析 被引量:2

Analysis of the Evolutionary under the Asymmetric Game Stable Strategy to Prepare the Enterprise Tax Planning
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摘要 纳税筹划是通过合理、合法事前筹划安排,帮助企业实现节税效应并争取利润最大化。事实上,在不完全理性的现实背景下,纳税企业与税务机关二者间信息是不对称的,因此纳税博弈也是在复制动态状态下展开的。为此,着重分析了纳税企业与税务机关的进化博弈动态过程,建立了纳税筹划选择博弈模型,并对模型稳定策略进行了分析,最后对企业纳税筹划选择提出了建设性的对策和建议。 Tax planning is worked out by reasonable and lawful advance arrangements, which helps enterprises to realize the tax-efficient effect and try to maximize profits. In fact, in the context of incomplete rational reality, the taxpayer and the tax authority between information is asymmetric. So the game is also in the replication dynamic state tax. Therefore, it analyses the taxpayer and the tax authority, establishes the dynamic process of evolutionary game tax option game model, and analyses the model stability strategy, Finally, the choice to prepare the enterprise pay taxes through the constructive countermeasures and suggestions are put forward.
作者 员宁波 王婷
出处 《山西大同大学学报(自然科学版)》 2013年第5期13-16,共4页 Journal of Shanxi Datong University(Natural Science Edition)
关键词 纳税筹划 偷税漏税 复制动态 进化博弈 tax planning tax evasion replication dynamic evolutionary game
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参考文献5

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