基于混合决策博弈的C2C电子商务征税问题研究

发布时间：2018-10-17 18:26

【摘要】：C2C电子商务在我国迅速崛起给我国税收征管带来了巨大的难题。基于现代税收原则对C2C电子商务征税的必要性进行分析探讨,论证C2C电子商务征税缺失有悖于税收公平和税收中性原则,并造成税收流失,反映了我国全面规范实施C2C电子商务征税势在必行。通过构建C2C电商经营主体与税务机关之间的混合决策博弈模型,针对税务机关和电子商务经营主体之间的利益均衡展开不完全信息静态博弈分析,研究得出结论:在应纳税所得额不变的前提下,降低电子商务所得税税率或增加逃税罚金,电商经营主体主动缴税的概率会增大;电商经营主体逃税金额与税务机关稽查概率成反比;增加逃税罚金可使稽查成本降低。文章由此提出推行C2C电子商务专项税收优惠政策、严惩逃税行为、通过监控第三方支付平台征税等对策建议,为我国推进C2C电子商务征税提供实施保障。
[Abstract]:The rapid rise of C-C e-commerce in our country has brought great problems to tax collection and management. Based on the modern tax principles, the necessity of C2C e-commerce taxation is analyzed and discussed. It is proved that the absence of C2C e-commerce tax collection is contrary to the principles of tax fairness and neutrality, and causes tax loss. It reflects that it is imperative to implement C 2 C e-commerce taxation in our country. By constructing a mixed decision game model between C2C e-commerce operators and tax authorities, the incomplete information static game analysis is carried out for the benefit balance between tax authorities and e-commerce operators. The conclusion of the study is: under the premise that the taxable income amount remains unchanged, the probability of e-commerce operators paying tax voluntarily will increase if the tax rate of electronic commerce is reduced or the tax evasion penalty is increased; The amount of tax evasion is inversely proportional to the inspection probability of tax authorities, and the increase of tax evasion penalty can reduce the audit cost. This paper puts forward some countermeasures and suggestions such as implementing special preferential policy of C2C E-commerce, severely punishing tax evasion, and providing protection for China's promotion of C2C e-commerce taxation by monitoring third-party payment platform and other countermeasures.
【作者单位】：天津社会科学院经济社会预测研究所;
【分类号】：F724.6;F812.42

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