从博弈论的角度分析我国税务筹划的现状

税务筹划作为一种节税行为应当符合政府的立法意图。但在现实条件下,由于政府征税与纳税人追求最大利益是相违背的,因此形成了一种博弈关系。纳税人和税务机关之间的博弈存在着混合战略纳什均衡,并且我国目前税务筹划在实践中应用滞后的现状与纳税人和税务机关之间的博弈关系存在着紧密联系。

Analysis of China's Tax Planning Status from the Perspective of Game Theory

Tax planning,as a tax saving behavior,should conform to the government's legislative intent.However in reality,the government tax levying behavior is incompatible with the best interests of taxpayers which creates a game relation.The game between taxpayers and tax authority contains a mixed strategy Nash equilibrium,and there is close relation between the status of application lag in our country's current tax planning practice and the game of the taxpayers and tax authority.