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目前,国内关于税收征管目标有两种代表性观点:一是促使纳税人依法纳税;二是提高税收征管的质量和效率。应该同时吸收两种观点的合理要素,将税收征管目标重新界定为税收成本与税收流失总和最小化。在税收征纳关系中,税务机关追求的是税收成本与税收流失总和最小化,而纳税人追求的是自身利益最大化,两者根据对方的策略,做出符合各自目标的策略选择,从而形成税收征纳博弈关系。
At present, there are two representative opinions on the goal of tax collection and administration in China: firstly, taxpayers are required to pay taxes according to law; second, the quality and efficiency of tax collection and administration are enhanced. We should at the same time absorb the reasonable elements of the two viewpoints and redefine the goal of tax administration to minimize the sum of tax costs and tax losses. In the relationship between tax collection and taxation, the tax authorities pursue the minimization of the sum of tax costs and tax losses, and the taxpayers pursue the maximization of their own interests. Both of them make strategic choices according to their respective objectives and thus form a strategic choice Tax collection game relationship.