【摘要】 利用博弈论的分析方法进一步考虑成本因素 ,在更为一般的条件下分别建立了税务机关与外贸企业之间的完全信息静态博弈模型和无限阶段重复博弈模型 .得到国家税务机关最优混合策略及其骗税罚款系数公式 ,并且讨论了多种因素对局中人的影响 ,提出了降低企业骗税概率的建议 .更多还原

【Abstract】 Two game models subject to costs are proposed between taxation bureau and export enterprises under the more general condition, which are complete information static game and infinitely repeated game. The optimal mixed strategy of taxation bureau and penalty coefficient formulas are given in this paper. It is also discussed that many factors influence the players′ equilibrium behavior and some suggestion are put forward to reduce the possibility of the enterprises cheating in duties.更多还原