博弈论视角下网络货运平台增值税税制优化研究

Study on the Optimization of Value-added Tax System of Network Freight Platform from the Perspective of Game Theory

本文建立演化博弈模型对增值税税制优化过程中网络货运平台企业与政府存在的潜在博弈进行分析,基于博弈的演化结果,从优化税制原则、积极推进增值税立法、调整交通运输业适用税率、适时择机推进增值税税率改革、完善进项抵扣、加强便利征收、优化监管机制等七方面提出我国网络货运平台增值税税制优化建议,并相应提出网络货运平台企业应对之策。

This paper establishes an evolutionary game model to analyze the potential game between network freight platform enterprises and the government during the value-added tax system optimization process.Based on the evolutionary results of the game,this paper puts forward suggestions on optimizing the value-added tax system of China's network freight platform from seven aspects,including actively promoting VAT legislation,adjusting the applicable tax rate for the transportation industry,and choosing the right time to promote the reform of value-added tax rate,improving input deductions,strengthening the convenience of collection,and optimizing the supervision mechanism,etc.,and then proposes the corresponding strategies for network freight platform enterprises.