Value Added Tax Evasion Of Double-Control Subjects Enterprise With Sales By Cash

Consumers may begin to waver and choose for cash but across the counter in the ordinary way when enterprise takes advantage of consumers' mentality that seek cheapness and provides a discount for them. Thus issues cash sales in order to evading taxes between the customers and the enterprises. On the other way, the separation of ownership and management of modern enterprises, make the enterprises form two control subjects, namely owner and operator. Thus, the decision-making subjects of enterprises to be the dual decision-making subjects.Firstly, this thesis analyzes the tax evasion status of our country, the causes of tax evasion and economic impacts of tax evasion. Secondly, this thesis focuses on the tax evasion mechanism of enterprises with double-control subjects. Then we focus on the characteristics of VAT tax evasion and discussion of the cash transactions of escape for the identification and between enterprises and consumers distribution of interests and were aimed at the control of a single main enterprises and dual control of the main features of the enterprise and establish their own tax evasion model comparative analysis. However, such sales by cash are a tax evading action with which need consumers join. So we developed equilibrium for the proportion of cash sales by construct models of tax evasion of the owner, operator and the consumer to analysis the influence facts on the corporate tax evasion decisions. Based on the theoretical analysis and the actual situation of China, this thesis puts forward some policy recommendations towards tax evasion fathering of enterprises with double-control subjects.