Research Of The Tax Planning On The Game Theory Perspective

With the development of China's market economy and tax-related legal system development and improvement, financial management within the micro-economy will be more and more attention to tax administration. In order to maintain sustainable long-term development of enterprise in all its aspects, strengthening management, this article believe that refinement of the financial management is an enterprise in the process of long-term development should be pursued in the future an important direction. On one hand, would strengthen the cost management of enterprises, on the other hand, enterprises from a technical point of importance to the management of tax revenue. At the same time, tax benefits'game between market participants are becoming increasingly fierce. The global division of ever finer, many industry profit margins will be further reduced, financial fine management is an enterprise has a profit increase. From the perspective of tax planning, tax planning for businesses is that you can think of this article to create value for the enterprise, enterprise related to earnings and a host of factors, tax benefits is an important aspect.Hope this article through the analysis of tax planning, using mainly theory, game theory and application of management theory of tax planning of financial management theory and related factors analysis, analysis of the roles and concerns of the parties, in a game, with a new perspective on tax planning in the course of the relevant participants.Purpose is the pursuit of maximum benefits of tax planning, tax authorities of regulation is also in pursuit of his interest. Enterprises and the tax authorities from their utility function and constraint condition began, through solutions that correspond to the constraints of dahua export behavior and equilibrium. This is the paradigm of the study on the standardization of game theory:give the payment function, analysis of individual optimization strategies and to achieve optimal time what will happen, supported by game analysis on tax planning theory.Game theory think that personal utility function depend on their own choice, also rely on other people's choices. Therefore, from the perspective of game theory, a tax authority of the Government as the main body is a party, want as much of the tax; the other is the taxpayer, as possible reduced pay taxes. Game the two sides through continuous game, eventually forming the "Nash equilibrium", to tax in accordance with an agreement that tax law. However game both sides ahead of the pursuit of self-interest maximization, both had motives that do not comply with the agreement, formation sign is satisfied that the identified differences in risk between the two sides. When taxpayers comply with the agreement, it will cause a taxpayer risk of tax evasion or bribery cadres of tax evasion, malfeasance risks forming the tax authorities when tax authorities do not comply with the Protocol, legitimate tax planning will be regarded as tax evasion behavior such as law enforcement risk and enforcement risks of deviation form the tax authorities. This article by enterprise and analysis of relations between enterprises and between enterprises and Government, came to the law of tax planning in the process, from a business perspective, can be better guidance of tax administration, from a taxation perspective, can better collect tax information for the perfection of Chinese tax system and development services.This article a total of six parts:the first part is an introduction, describes beside the background in the study of meaning, current research, research methods, research ideas at home and abroad. While, also has targeted of made has this article lines process in the exists of some problem; second part introduced has tax planning of general analysis, main is introduced has tax planning of concept, tax planning of economic significance and some basic problem; third part introduced has game on the analysis method in tax planning in the of using, main introduced has game on the of related concept, using game on the analysis tax planning of validity and insufficient, while, in this part on tax planning related participants also for has introduced;Ⅳpart analysis has interests related who Zhijian of game analysis, turn describes has game rules, and basic relationship, and theory analysis and case analysis;Ⅴpart main is conclusions, for text in the of analysis, get some enlightenment, main from tax legislative, and sector collection and management and enterprise tax risk amount prevention of angle to for elaborated.