【摘要】 随着现代企业所有权和控制权的分离,所有者和经营者都有可能在公司经营过程中做出逃税决策。双元控制主体企业采取现金交易的方式逃避增值税。除税率和税收部门的稽查力度以外,产品成本、销售利润和市场竞争状况均会对企业的逃税决策产生影响。此外,双元控制主体企业在其经营管理过程中的“内耗”,也在一定程度上影响企业的逃税水平。更多还原

【Abstract】 With the division of the ownership and the control both the owner and the operator can make decision of tax evasion in the process of company operation.This paper focus on the double-controlled enterprises that owner evades VAT by selling for cash with the operator’s complot.Besides tax rate and audit of government the cost of product the margin and the market structure can also affect the decisions of tax evasion.更多还原