基于税款时间价值的税企动态规划模型  

A Dynamic Programming Model for Tax Collection and Payment Based on the Time Value of Tax Payment

作　　者：刘京娟[1] 黎建强[2] 

机构地区：[1]湖南税务高等专科学校,长沙410116 [2]香港城市大学管理科学系

出　　处：《系统工程理论与实践》2006年第10期17-23,共7页Systems Engineering-Theory & Practice

基　　金：国家自然科学基金(70221001;70328001);湖南省教育厅科研基金(05C014)

摘　　要：针对我国税收征管现状,在考虑税款时间价值的基础上,证明了当纳税企业迟交税款时间服从泊松分布时,税款滞纳金每日征收率应高于同期银行每日贷款利率;然后,建立税务机关与纳税企业的动态规划模型.运用逆推归纳法分析纳税企业在不同阶段纳税申报决策;利用弹性分析理论得到当偷税罚款系数一定时,税款滞纳金每日征收率应适当下调;给出激励纳税企业按时纳税的税收政策建议.In view of the current situation for tax payment and audit, we consider in this paper the time value of tax payment. We first prove that the penalty rate for late tax payment should be higher than bank loan rate when tax payment delay for a business follows a Poisson distribution, Subsequently, we set up a dynamic programming model to analyze the decisions of a tax collection agent and a tax paying business. Using backward induction, we obtain the taxpayer＇s optimal pelicy for tax fihng and payment at different stages. Using analysis of elasticity, we derive that, when the penalty coefficient is fixed, the daily penalty rate for late tax payment should be lowered. Finally, suggestions are given to encourage corporations to pay their taxes in time.

关 键 词：动态规划 弹性 时间价值 滞纳金 

分 类 号：F224.3[经济管理—国民经济]