本文运用制度经济学浅析了我国税收征管中存在的问题,指出由于税收征管制度的缺陷和税收制度本身的不完善,以及税收经济信息的不对称等原因造成了目前的税收流失严重,税收遵从度不高等结果。基于分析,透视纳税人与征税人的行为选择,给出降低税收流失现象发生可能性的对策建议。 This article uses system economics to analyze the existing problems in the tax collection and management in our country. It points out that due to the defects of the tax collection and management system and the imperfection of the tax system itself, as well as the asymmetry of the tax economic information, the current tax losses are serious and the tax compliance Degree is not high results. Based on the analysis, this paper analyzes the behavior choices of taxpayers and taxpayers, and gives some suggestions on how to reduce the possibility of tax losses.