在小规模纳税人现金交易逃税效用为正的假设前提下,本文建立了双元控制主体企业现金交易逃税决策模型,分析了增值税税率、查获率、处罚率以及现金交易折扣、产品价格等因子对现金交易比例的影响,并根据分析结果提出了交叉稽查差异策略、处罚经营者与购买方,以及提高增值税链条效用等政策性建议。 On the premise of the tax evasion effectiveness of small-scale taxpayers’ cash transaction being positive, this paper establishes a model of tax evasion on the cash transaction of dual-control enterprises, and analyzes the factors such as VAT rate, seizure rate, penalty rate, discounts on cash transactions and product prices On the impact of the proportion of cash transactions, and based on the results of the analysis proposed cross-checking differences strategy, punishment operators and purchasers, as well as to improve the effectiveness of the VAT chain and other policy recommendations.