Research On The Enterprise Tax Planning Tactics By Game Theory

As the continuously improvement of the tax environment, the tax planninghas became one way of reducing tax burden. Before choosing tax planning,the enterprise should not only think over itself, but also think over the relationswith other enterprises, tax authority or tax agent, because these relationsinfluence the issue of whether the enterprise will choose the tax planning andwhether the tax planning tactics will achieve the maximum benefit. In order tomake study on this question, the game theory is quoted.Firstly, the article indicates the background and significance of theenterprise choosing the tax planning in the tax management, and thenintroduces the domestic and overseas literature review respectively from twofields of the tax planning and the game theory application in the tax planning,then points out the research frame and the innovation of the article. Secondly,the article simply introduces the theory of game theory and tax planning, thengives two explains on the “tax planning tactics” based on the theory,and thenpoints out the research fields. Finally, according to the research fields, thegame theory is quoted to respectively work over the principle of theenterprise’s choosing tax planning tactic and the tactics which the enterprisechooses in the tax planning,work over the condition of the enterprise and taxauthority’s choosing tax planning tactic,and work over the premise of theenterprise and tax agent’s tax planning tactic.The game between the enterprises’ tax planning tactic are competitive andcooperative. On the one hand, the tax planning is the best tactic choice undercompetition game.On the other hand,there are three types in the cooperativegame,such as single game, complementary game and supply clain game.Howthe enterprise make the tactic in the supply clain game is studied mainly.The game between the enterprise and tax authority’s tax planning tactic is studiedin the premise of some hypothesis. The pure tactic Nash equilibrium and themixed tactic Nash equilibrium are got according as the complete informationstatic game model,then the equilibrium value is further analyzed from thestandpoint of the enterprise’s tax planning tactic choice to sum up the situationof enterprise’s tax planning tactic choice.The key of the game of the taxplanning tactic between the enterprise and tax agent is how to solve theproblems of converse selection and moral risk. The analysis result byprincipal-agent theory shows that it will be the precondition for the enterprise tosuccessfully entrust the tax agent to make the tax planning and achieve themaximum benefit that the enterprise should have the correct capacity ofcollecting and judging information and master how to make an effectiveinvigorative contract.