基于混合决策博弈的C2C电子商务征税问题研究  

Research on C2C E-commerce Taxation Problem based on the Hybrid Decision Game

作　　者：王立岩[1] WANG Li-yan(Tianjin Academy of Social Sciences, Tianjin 300191, China)

机构地区：[1]天津社会科学院经济社会预测研究所,天津300191

出　　处：《技术经济与管理研究》2017年第7期8-12,共5页Journal of Technical Economics & Management

摘　　要：C2C电子商务在我国迅速崛起给我国税收征管带来了巨大的难题。基于现代税收原则对C2C电子商务征税的必要性进行分析探讨,论证C2C电子商务征税缺失有悖于税收公平和税收中性原则,并造成税收流失,反映了我国全面规范实施C2C电子商务征税势在必行。通过构建C2C电商经营主体与税务机关之间的混合决策博弈模型,针对税务机关和电子商务经营主体之间的利益均衡展开不完全信息静态博弈分析,研究得出结论:在应纳税所得额不变的前提下,降低电子商务所得税税率或增加逃税罚金,电商经营主体主动缴税的概率会增大;电商经营主体逃税金额与税务机关稽查概率成反比;增加逃税罚金可使稽查成本降低。文章由此提出推行C2C电子商务专项税收优惠政策、严惩逃税行为、通过监控第三方支付平台征税等对策建议,为我国推进C2C电子商务征税提供实施保障。The rapid development of C2C e-commerce in China has aroused an enormous problem to tax collection. In this paper,the necessity of C2C e-commerce taxation is under discussion, which is based on the modern tax principles. The absence of C2C e-commerce taxation violates tax principle of neutrality and fairness, causing large loss of tax revenue, reflecting the full implementation of C2C e-commerce taxation is imperative in China. Through constructing Mixed decision game model between the C2C business entities and tax authorities, the paper analyzes the static game of incomplete information according to the balance of interests between tax authorities and e-commerce business entities. As a consequence, under the premise that taxable income is keeping stable, decreasing income tax rates or increasing e-commerce tax evasion penalty would stimulate C2C business entities to pay tax. The amount of tax evasion is inversely proportional to tax authorities audit probability; Increasing fines for tax evasion can reduce costs of auditing. The paper puts forward some countermeasures, such as the implementation of special tax revenue preferential policies for C2C e-commerce,severe punishment of tax evasion and monitoring taxation of the third party payment platform. The countermeasures provide safeguards for the implementation of C2C e-commerce taxation in China.

关 键 词：C2C电子商务 现代税收 税收公平 税收中性 

分 类 号：F812.42[经济管理—财政学]