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双元控制主体企业的所得税逃税决策是由所有者和经营者共同做出的,因此要治理此类企业的所得税逃税问题,需要在考虑企业内部存在的委托——代理关系的基础上,分析其逃税机理,以便为税务机关寻找提高纳税遵从度、处罚所有者和经营者偷逃税款的措施提供参考。
Therefore, to solve the problem of tax evasion on such enterprises, it is necessary to analyze the relationship between principal-agent in the enterprise based on the principal-agent relationship existing in the enterprise Tax evasion mechanism so as to provide a reference for the tax authorities to look for ways to raise the level of tax compliance and punish owners and operators for tax evasion.