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企业税收政策的制度与博弈分析
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摘要 本文试图寻找建立一种适当的征税制度，利用这种制度，政府可以有效控制和约束企业的偷税漏税行为。运用“二人零和博弈理论”的相关知识，建立一个税务局－企业的博弈模型，在这个模型中，政府作为博弈规则的制定者，完全有能力通过制定相应的博弈规则，而使双方决策在纳什均衡时自己的利益最大化。我们用Mathematica4.1软件来帮助分析理解，寻找政府征税的最优决策，以期规避信息不对称、征税成本高等不利因素的影响。在不增加企业负担即不提高税率的情况下，分析给出政府征税的最优决策，以提高政府征税效率，增加税收收入。
关键字 博弈论；纳什均衡；不对称信息；机会成本；拉弗曲线；帕累托改进；帕累托最优
Institution and Game Analysis of Enterprise Tax Policies
Abstract This article intends to establish a proper taxation institution, with which the government can control and check business tax evasion in an effective way. Related knowledge of “zero sum two person games theory” is applied to establish a game model of taxation bureau-business. In this model, the government, as the drawer-up of the game rules, is by all means capable to maximize the benefits of both parties concerned on Nash equilibrium. With the help of Mathematica4.1 Software, an optimal policy of tax levy adopted by the government is to be found to evade some negative impacts exerted by information asymmetry and high-cost tax levy, etc. On the condition that business burden is not worsened, that is, tax rate is not raised, this article provides the optimal policy for government tax levy, so as to increase tax-levy efficiency of the government and tax revenue.
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