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通过修改Virmani的企业间接税逃避税模型和Yaniv的企业直接税逃避税模型,考察在华外资企业的逃避税差异,发现相对较低的逃避税成本导致外资企业逃避税现象严重,而追求即期利润最大化的单一经营目标导致外资企业的最优隐瞒率高于内资企业,则是外资企业逃避税行为普遍的重要原因。研究表明,一味地降低税率不是阻止逃避税行为的可靠途径,只有加强税收稽查与处罚,提高外资企业的逃避税成本,改善企业的纳税意识才是防范税款流失的有效措施。
By modifying Virmani’s corporate indirect tax avoidance tax model and Yaniv’s corporate direct tax avoidance tax model, this paper examines the differences in evasion tax of foreign-funded enterprises in China and finds that the relatively low evade tax costs cause the foreign-funded enterprises to evade taxation seriously, The goal of a single business led to the optimal foreign-made enterprises hide rate higher than domestic-funded enterprises, foreign-funded enterprises are evade tax behavior is an important reason. Research shows that blindly lowering the tax rate is not a reliable way to prevent tax evasion. Only by strengthening tax inspection and punishment, raising the tax evasion cost of foreign-funded enterprises and improving their tax awareness are effective measures to prevent tax losses.