| 双元控制主体企业现金交易逃税研究 |
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| 引用本文： | 刘华,姚志勇,王胜.双元控制主体企业现金交易逃税研究[J].税务与经济,2007,42(2):63-67. |
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| 作者姓名： | 刘华 姚志勇 王胜 |
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| 作者单位： | 1. 中国社科院,财贸经济研究所博士后流动站,北京,100836
2. 华中科技大学,管理学院,湖北,武汉,430074 |
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| 基金项目： | 湖北省武汉市社会科学基金 |
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| 摘 要： | 随着现代企业所有权和控制权的分离,所有者和经营者都有可能在公司经营过程中做出逃税决策。双元控制主体企业采取现金交易的方式逃避增值税。除税率和税收部门的稽查力度以外,产品成本、销售利润和市场竞争状况均会对企业的逃税决策产生影响。此外,双元控制主体企业在其经营管理过程中的“内耗”,也在一定程度上影响企业的逃税水平。
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| 关 键 词： | 双元控制主体企业 现金交易 增值税 逃税 |
| 文章编号： | 1004-9339（2007）02-0063-05 |
| 收稿时间： | 2006-09-30 |
| 修稿时间： | 2006年9月30日 |
Evading Taxes by Selling for Cash of Double-Controlled Enterprise |
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| Liu Hua,Yao Zhi-yong,Wang Sheng.Evading Taxes by Selling for Cash of Double-Controlled Enterprise[J].Taxation and Economy,2007,42(2):63-67. |
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| Authors: | Liu Hua Yao Zhi-yong Wang Sheng |
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| Institution: | 1. Postdoctoral Fellow of Institute of Finance and Trade Economics, Chinese Academy of Social Sciences, Beijing 100836, China;2. College of Management, Huazhong University of Science and Technology, Wuhan 430074, China |
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| Abstract: | With the division of the ownership and the control both the owner and the operator can make decision of tax evasion in the process of company operation.This paper focus on the double-controlled enterprises that owner evades VAT by selling for cash with the operator's complot.Besides tax rate and audit of government the cost of product the margin and the market structure can also affect the decisions of tax evasion. |
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| Keywords: | double-controlled enterprise cash sales VAT tax evasion |
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