Analysis Of Taxation Loss And Its Countermeasures Study In SZ County From The Perspective Of Game Theory

Tax revenue is the main source of state revenue as well as an important pillar of a nation.Along with the rapid development of economy,the number of taxpayers has increased dramatically,the production scale has continued to expand,and the mode of operation and financial accounting have become increasingly complex.Taxation loss is severe due to the shortcomings in China's taxation system and tax collection and management,tax payers' ignorance of tax compliance for various interest and pursuit of maximum profit,which not only affects country's revenue,but also poses a threat to the country's administration and the healthy development of economy.Therefore it has great practical significance to enhance the study of taxation loss management.County economy is the basic unit of the national economy.The county taxation loss has its own uniqueness and common universality.Based on SZ county's reality and per the idea of proposing problem,analyzing problem and solving problem,this paper elaborates on the purpose,significance,content and method of the study of taxation loss by comprehensively applying the methods of field investigation,qualitative and quantitative analysis,and gives a comprehensive explanation of the relevant theories on taxation loss management on the basis of summarizing domestic and foreign papers.By conducting a large number of investigations and researches on the tax authorities,taxpayers and related department of SZ county,this paper analyzes the status quo of the tax collection and management of SZ county,calculates the taxation loss scale by applying the tax calculation model,which makes the Nash equilibrium formed by the calculated taxation loss value and the tax game theory is closer to the actual situation.In the tax expropriation process,game theory always exists in many aspects.The results of the game theory of parties involved will have a certain impact on the taxation loss.Starting from game theory perspective,this paper introduces information,cooperation and credit to taxation game model and analyzes the game among the taxpayers,tax authorities,tax personnel and other department and reveals the main reason for taxation loss.By analyzing the taxation game model and taxation collection and management of SZ county,this paper proposes the countermeasures for taxation loss management,including cooperation,credit and information assist taxation management.These countermeasures will play a positive role in stably increasing the fiscal revenue and healthy development ofSZ county.