| In recent years, with the gradual development of information economics and the new institutional economics, the credit plays an increasingly important role in the market economic system. In the meanwhile, lack of credibility emerges in endlessly and becoming an imperative problem. Against this backdrop, many scholars give close attention to credit problem, especially in the field of taxation. The reason is that credit is not only an important part of the social code of ethic but also a key complement to legal tax administration.From the viewpoint of game theory, the utility of rational economic man depends not only on their own choice, but also the choices of others. Therefore, from the perspective of game theory, as a tax subject, the tax authorities hope collect tax as much as possible; taxpayers want to minimize their taxes burden; tax intermediaries want to minimize their own agent costs. The players involve continuous game, ultimately conform the formation of "Nash equilibrium" and maintain the relationship between them on the basics of a specification standard, namely the tax credit. However, the participants of the game always pursuit maximization of their own interests and possess the motives that not abiding by the tax credit:taxpayers want to pay less tax by breaking their promises, the government is "indecisive" in front of the reputation and economic interests, tax intermediaries want to attain balanced equilibrium that economic and social benefits can be matched by analyzing the relationship between taxpayers and government and their own industry. Standing on the perspective of game theory to analyze the tax credit is of great significance. Firstly, from the viewpoint of the taxpayers, it can raise tax consciousness and save the cost of the taxpayer’s tax payment. Secondly, from the point of view of the tax authorities, it can manage and expose tax information better, and complete tax credit system. Thirdly, from the perspective of tax intermediaries, it is able to motivate the intermediary sector to construct trustworthy as an industry basic guidelines. Based on the status quo of domestic and foreign tax credit, this article points out the definition and characteristics of the tax credit, uses relevant knowledge of game theory as the means and methods of analysis, and makes a quantitative analysis to tax credit combining with the objective needs of the tax credit in the current social context. The paper expects to find intuitive indicators and standards to perfect the tax credit and then advance the corresponding counter measures to improve the tax credit. The specific logic articulation is as follows.First, with the question that what is the nature of tax credit, and why tax-related participants want to analyze tax credit, it describes the status quo of domestic and foreign tax credit the research, and comes to the conclusion that the perfection of tax credit can improve tax compliance of taxpayers, increase efficiency of tax collection and transparency of tax application and incentive tax intermediaries to improve the industry self-regulation and institutional reforms.Secondly, on the basis of reviewing the achievement of tax credit, it determines to use game theory to make a quantitative analysis of China’s tax credit and describe the feasibility of analysis.Again, according to executive body of tax credit, it subdivides our tax credit as taxes levy credit, tax use credit and tax intermediaries credit, set different assumptions in light with their respective characteristics, and conducts analysis of the tax credit with these hypothesis.Finally, based on the foregoing analysis, it proposes measures to eliminate or reduce the factors which is not conducive to the sound development of the tax credit, and extends to analyze external factors of game theory model. |
