【作者】 李喜妍；

【导师】 夏洪胜；

【作者基本信息】 暨南大学 ， 企业管理， 2003， 博士

【摘要】 企业税制优化研究是我国税制改革的核心问题。本文立足于企业税收制度的研究，采用理论与实证、比较与借鉴、定量分析与定性分析相结合等研究方法，借鉴西方新制度经济学和博弈论基本原理，结合现代税制优化理论及中外企业税制研究的已有成果，对现行企业税制进行研究并对企业税制提出优化方案。 本文从对企业税制优化的内涵和目标的界定入手，由税收与企业行为决策的效应分析、企业税制优化的博弈分析、企业税收负担优化、企业税制结构优化、企业税种优化、企业税收的征管体系优化组成企业税制优化的研究框架。分析税收对企业行为决策的影响是研究企业税制优化的客观需要，引入博弈分析是研究企业税制新的尝试，企业税收负担是政府和企业关注的焦点，探讨企业税制结构和税种是企业税制研究的重要组成部分，建立有效的企业税收征管体系是企业税收制度得以实施的基本前提。 通过系统地研究企业税制的优化问题，本文明确指出由于税收博弈的存在，政府制定企业税收制度必须考虑企业为此而作出的策略选择。同时，本文也建立了衡量企业税负水平的标准体系，并提出企业税制结构、增值税转型和统一内外资企业所得税的优化方案，从政府与企业的博弈关系、企业的税收负担、企业税制结构、税种和征管体系等方面进一步丰富和发展我国企业税制的研究内容。更多还原

【Abstract】 The research on enterprises’ tax system optimization is the main content of taxation reform in China. Based on the researches on enterprises’ tax system, the author uses several analytical methods including the combination of theories and demonstration, compare and reference, and quantitative analysis and qualitative analysis. Using the principles of western new-institutional economics theories and Game Theory, associating the theories of modern taxation optimization and the research achievements in the other countries, the author discusses the enterprises’ tax system and raises some optimal projects on it.Begin with the definition of intension and target of enterprises’ taxation optimization, the author develops the research structure including the effect analysis of tax and enterprises’ behavior decision, Game Theory analysis of enterprises’ tax system optimization, and the optimization of enterprises’ tax burden, tax system structure, tax species and the tax levy and management system. There are impersonality needs of research on enterprises’ tax system optimization to analyze the influence of tax on enterprises’ behavior decision. And the author attempts to conduct the research by introducing Game Theory analysis. The enterprises’ tax burden is the focus of government and enterprises. The discussion of enterprises’ tax system structure and species are the main content of this research. Furthermore, the developing an effective enterprises’ tax levy and management system is the base of the implement of enterprises’ tax system.Based on the research on enterprises’ tax system optimization, the author indicates that the government should consider the enterprises when they establish the enterprises’ tax system because of the existence of tax Game. Meanwhile, the author establishes the standard system to measure the tax level, and takes optimal proposals on the tax system structure, the transfer of value-added tax and the integration of tax of local and foreign enterprises. The article develops the research contents of enterprises’ tax system in China from several aspects, such as Game Theory relationship between government and enterprises, the tax burden, the tax structure and species and tax levy and management system of enterprises and etc.更多还原