Corporate Tax Avoidance And Anti-avoidance Game Theory And Practice

The game between corporate tax evasion and anti-tax evasion always exists. In recent years, Chinese government enacts a lot of tax policies on anti-tax evasion, and takes sanction measures on the behavior of corporate tax evasion. At same time, with the development of market economy and overseas investment growth, also affected by the economic crisis, the desire of tax evasion in corporate is much stronger under this pressure, they perform various methods to avoid tax load, which prick up the situation of the game. For corporate, no matter what a fair tax policy exist, tax is a kind of cost, it has impact on profit, so they try their best to avoid tax responsibility. For government, anti-tax evasion can add tax income, but also an effective tool to adjust economy, make a good economy environment. It's a kind of non-cooperative game.Through the research, we want to show that companies must base on a reasonable commercial purpose to take effective tax planning, and follow the country's development intention, that's meaningful for their own development. Corresponding with this, tax avoidance activities also promote the Government's anti-avoidance provisions become perfect and comprehensive, form a more reasonable tax environment, the cake of economy will became bigger, and tax revenue of government will naturally increase.In this paper, we use the method of normative analysis, briefly explained the root causes and development process of the corporate tax avoidance and anti-tax avoidance, based on model analysis of tax avoidance and anti-game, we expatiated on the theory and practice about the game between business tax avoidance and anti-avoidance. We illustrate that in this game, both players should adopt a cooperative attitude in order to achieve win-win outcome, we hope it's helpful for corporate tax planning more or less.