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	企业家与共享税——企业所得税的博弈
	刘玲玲 ; 刘黎明 ; LIU Ling-ling ; LIU Li-ming
	2010-07-19 ; 2010-07-19
关键词	共享税 企业所得税 转让定价 财政转移支付 share tax corporation in come tax transfer cost and benefit finance transfer payment F812.42
其他题名	Enterpriser and Share Tax-game Theory of the Corporation Income Tax
中文摘要	企业家与共享税-企业所得税的博弈机理,是一种企业所得税在跨地区资源型企业的集团公司之间人为进行的税源转移与分布,以获取某些地方政府对企业的支持。在企业家与分享企业所得税的地方政府之间的博弈中,企业家从自身利益最大化考虑,对税源或企业内部成本在不同地区的转移与布局,客观上参与了企业所得税对不同地区的转移支付。使总部所在地的发达地区地方政府提供公共品和公共服务存在明显的利益外溢,使相对落后、资源密集地区的地方政府获得了财政转移支付。同时,这一行为本质上是一种转让定价的避税模式,客观上破坏了税制的公平与统一,不利于市场经济条件下开创企业公平竞争的税制环境。; Enterpriser and share tax——rule of the corporation income tax game is an action of the resource corporation which based on transfer and distributing of tax source in different tax area in order to obtain the support from local government.In the game between enterpriser and the local government which benefit from the tax,the enterpriser will transfer and distributing the tax source and the cost inside the corporation to get the maximal benefit,so the enterpriser objectively participate in the transfer payment in different area.The public goods and servers from the local government of the developed area which the corporation's headquarters stationed in are spilled to the local government of the undeveloped area.This is an avoid tax action model which transfer the cost and benefit.The behavior destroyed the equity and unify of the tax system and disturb the fair completive in the environment of market economy.; 国家自然科学基金项目《财政体制的博弈分析》(70073018)
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/75970]
专题	清华大学
推荐引用方式 GB/T 7714	刘玲玲,刘黎明,LIU Ling-ling,等. 企业家与共享税——企业所得税的博弈[J],2010, 2010.
APA	刘玲玲,刘黎明,LIU Ling-ling,&LIU Li-ming.(2010).企业家与共享税——企业所得税的博弈..
MLA	刘玲玲,et al."企业家与共享税——企业所得税的博弈".(2010).

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