The Analysis On Decision Of Tax Planning Based On Incomplete Information

The modern issue of tax planning involves more complicated information and environment than any stages in the past. In this way, when we analyze the result of tax planning which implementing finally, it can't be avoided of extensive uncertain question that appear generally among actual life. Among them, incomplete information is a deterministic important form of expression in the modern market economy. We can say whether it is complete of information which restrains the realistic condition, and whether it is correspond to reality, which restrain the final result of tax planning implemented to a great extent. So it is supposed to introduce "incomplete information" instead of traditional "complete information "as the prerequisite and the restraining term of tax planning,. The theoretical research of tax planning will be undoubtedly close to reality and shows the wide space even more, and contributes to tax planning and strengthens of feasibility actually in scheme too.The text tries hard to prepare the important function of information on the foundation of decision research in tax planning, and uses such research approaches of many kinds of economics as decision theory, game theory, information economics, etc. How to carry on the problem that decision of tax planning and what is the possible solution under the incomplete information condition to enterprises in our country, which have been carried on more systematic and deeper research and discussion.The text divides into five major parts altogether, and the two first parts which are on the basis of explaining the relevant concepts of incomplete information and the decision theory of tax planning, and it has been pointed out of the limitation of " complete information in the existing theoretical research in tax planning of our country and the necessity of studying " complete information " further. The third part is the analysis of the game behavior of decision to enterprise's tax planning under the complete information condition, it is mainly discussed such respects as the space , the feasibility and the necessity of tax planning in terms of game theory ,etc. The fourth part expounds the methods and steps in tax planning of the enterprise which under the incomplete information condition in detail. Originally it combine the relevant knowledge of the decision theory partly, and study that how a policymaker of tax planning prepares to choose the relatively best final scheme which he can utilize under the realistic incomplete information state .First of all, according to the goal to be need and the actual conditions of taxpayer and on the basis of the existing information thatcan be collected and ability, the model of decision of tax planning would be set up , then he can design several sets of tax planning scheme suitable for choosing and implementing; Secondly , he can define the probability of taking place in result , and assess the different possibility; Then it is be explained of the different attitudes towards risk of person (risk-averse , risk-neutral or daring to take risks )and of the influence on choosing the tax planning scheme; afterwards it has been discussed further of the standard with choice among scheme in reserve; Then the sensitivity analysis and the impact on decision needed to think deeply further ,etc. have been on the discussion. The fifth part of message is the information economics of tax planning. Originally some have explained on the basis of the fourth chapter when a person who prepares tax planning can be obtain new knowledge or designed information behavior to overcome his ignorant before making the final decision. Which have been explained the following problem sequentially: What demand to information quality for tax planning, before the decision of tax planning, if you can obtain more information, whether it should be collected? How much it should be collected? How to compare with and analyze the cost and income information through calculating the value of information? At the same time combined to the relevant knowledge of information economics, it has probed further into the relevant influence on persons who prepare tax planning under such conditions as in the symmetrical uncertainty, the hidden action and the hiding information etc. The end is the conclusion part of the article, which summarizing the research results of this text and some problems continue to be solved.