摘要
建立了一个综合考虑多种因素的企税博弈模型,解得模型的混合纳什均衡点,以及国家税务机关的查税概率公式和骗税罚款系数公式,讨论了各种相关参数对博弈结果的影响,为国家防止偷骗税行为制定合理的税收检查概率和罚款系数提供了可供操作的理论工具,提出了降低企业骗税概率的建议.
This paper establishes an export tax rebate game model with many factors, get the mixed Nash equilibrium points, tax inspection probability formulas and penalty coefficient formulas for tax deceivers. Discuss the effect of relevant parameters as well. The results above could provide workable theoretical methods for the tax bureau to determine reasonable tax inspection probabilities and suitable tax penalty coefficients for tax deceivers. Finally, some suggestions are proposed to reduce the tax deceit probability of corporations.
出处
《数学的实践与认识》
CSCD
北大核心
2013年第13期9-14,共6页
Mathematics in Practice and Theory
关键词
博弈模型
纳什均衡
查税概率
罚款系数
game model
Nash equilibrium
the tax inspection probability
the tax penaltycoefficient
