| 出口退税中的博奕 |
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| 引用本文： | 刘再华.出口退税中的博奕[J].经济数学,1999(2). |
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| 作者姓名： | 刘再华 |
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| 作者单位： | 湖南财经学院!长沙，410079 |
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| 摘 要： | 本文初步探讨了现行出口退税中，国家与企业及法人的博奕模型．它给出了对以出口骗取退税的企业的几个罚款系数（下限）公式，使企业在博奕中只能采取不骗税的策略，从而使国家税收不受损失
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| 关 键 词： | 博奕 局中人 策略 罚款系数 |
GAME IN EXPORT REFUND |
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| Liu Zaihua.GAME IN EXPORT REFUND[J].Mathematics in Economics,1999(2). |
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| Authors: | Liu Zaihua |
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| Abstract: | In the paper we have a tentative discussion of the game model for a state,an enterprise and a legal body to realize its export refund,some lower boundness formulas of penalty coefficient to the enterprise for its cheating in duties paid are given,which prevent the enterprises from taking cheating actians in the game and thus same the state from any loss of its tax revenue. |
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| Keywords: | Game participant stratagem penalty coefficient |
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