信息不对称背景下煤炭企业增值税税收成本博弈问题探讨  

Research on VAT Tax Cost Game Problem of Coal Enterprise Under Background of Asymmetric Information

作　　者：陈艳[1] 何佳欢[1] 

机构地区：[1]常熟理工学院管理学院,江苏常熟215500

出　　处：《煤炭技术》2013年第12期221-222,共2页Coal Technology

基　　金：黑龙江省教育厅人文社会科学研究项目(编号12514132)

摘　　要：2009年1月1日起,我国实行消费型增值税,目前我国正在进行营业税改征增值税试点,逐步扩大增值税的征收范围。煤炭企业作为增值税改革主要涉及对象之一,其增值税的税收成本值得关注。本文对消费型增值税对煤炭企业的影响分析。基于不利影响的基础上,构造税务机关与煤炭企业之间的博弈模型,进而从降低税收成本、不合理避税的惩罚力度等方面,得出有效规制煤炭企业逃避消费型增值税行为的办法,以期待对征税机关和煤炭企业增值税税收筹划提供参考依据。Consumption VAT widely adopted across the country from January 1, 2009. At present our country is piloting in business tax paid VAT which will gradually expand the scope of VAT. The tax cost of VAT coal enterprises is remarkable, and coal enterprise is one of the main objects in VAT reform. The paper analyzed the impact of consumer VAT for coal enterprises. There was constructed game model between tax authorities and coal enterprises basing on adverse effect. Effectively regulate was given to reduc consumption-based value-added tax from reducing tax cost, looked forward to providing reference in the tax authorities and coal enterprise VAT tax planning.

关 键 词：煤炭企业 消费型增值税 税收成本 博弈 

分 类 号：F812.42[经济管理—财政学] F426.21