The Game Theory On Our Real Estate Industry Tax

In recent years, with the development of economy and the acceleration of urbanization, the real estate industry has become the engine of economic growth in China and national economic pillar industry. Real estate and investment in fixed assets contribution to the national economy is more and more obvious. But the real estate tax income range far behind the real estate industry development level, real estate enterprise use tax system defects and the loopholes in tax collection and management, tax evasion, tax avoidance behavior a large number of happen, even run rampant. This not only to the national financial income have a significant impact, but also seriously restricts the healthy development of real estate industry.Game theory (Game theory) is the study of decision-making (is tax subject and levy subject) behavior happened when direct interaction decision-making and this strategy equilibrium problems. Different with other theory, game theory emphasizes decision-making parties the strategy of mutual dependency. Game theory as a solution to conflicts of interest mathematical methods, give us to solve the real estate industry tax loss provides a new and more scientific research method. By using their game model to analyze the real estate enterprise and government tax in the game strategy and they all payoff matrix, and then put forward to perfect our tax measures and strengthen the collection and management Suggestions. At the same time, using the game model to analyze the real estate enterprise tax, organic will economics theory to reality, help to promote the perfection of tax system and tax collection. Significance of the theory。This paper, by means of the normative analysis research method, this paper expounds the real estate enterprise tax game of the external cause and internal cause, and use two game models-incomplete information static game model and the sequential game model, to analyze the real estate enterprise and tax authority behavior strategy and payoff matrix, Based on the analysis of the results at home and abroad for reference and mature experience, the tax authorities are to deal with real estate enterprise tax evasion, tax avoidance of the specific advice-mainly concentrated in perfect tax system and strengthening tax collection and two aspects. Hope that through these measures to reduce national tax loss, maintain economic and social fair, healthy and orderly development.This paper is divided into five parts:Part one:introduction. This paper introduced the background and significance of topic selection, reviewed the domestic and foreign research present situation and development trend, on this basis, this paper put forward the research methods, and finally the innovation and the insufficiency.Part two:The basic concepts of real estate enterprises Tax Game. This section first elaborated the concept of the real estate industry, to make a basic distinction, and then talk about the concept of real estate taxes, as well as the concept of game theory, the basic model, to do theory paving the way for the next chapter of the Tax Game analysis.Part three:real estate enterprise and taxation authority have the game analysis. This part of the game in mathematical analysis, and discussed the cause real estate enterprise tax game of the external cause and internal cause and the strategy, pay, and the tax authority puts forward some basic advice.Part four:Policy recommendations to improve the real estate taxes. Game Analysis of the results of our real estate tax in the tax system to improve and strengthen the collection and management put forward concrete proposals.Part five:this paper limitations and prospects. Briefly explains the limitations and the outlook for the future.The innovation of this paper lies in the author combined with real estate enterprise income, cost accounting and taxation of the complexity of the problem, using what they have learned the game model to analyze the real estate enterprise and tax authorities on tax in the game strategy and they all payoff matrix, and then put forward to perfect our tax measures and strengthen the collection and management Suggestions. Combining mathematics with economics organic. In the real estate enterprise strategy analysis detailed cited the enterprise tax evasion and a tax shelter, normative analysis and deductive analysis combined together, make the more careful. But limited to the author’s sciolism and induction and generalization of the lack of ability, the use of game model is too simple, may and actual situation also have a lot of access, cannot achieve the ideal effect. In the real estate enterprise and the tax authority tax game this complex process, there are a lot of problems, these questions are in all respects factors under the common function of the formation, there may be the author doesn’t take into account the factor restricts the game model operation, may cause the author finally proposed measures is not perfect, can only to a certain extent, reduce the country’s tax loss, and it is unable to completely eradicate.