税收博弈是多层面的多元博弈。多元博弈的具体情形远比我们预见和描述的丰富得多、复杂得多、精彩得多。许多时候,政府的意志(行为)、部门的利益、第三方的诉求更能左右税收博弈的方式、路径和结果;许多时候,与纳税人以外的第三方至第N方博弈,更能体现税务机关参与博弈的能力、 Tax game is a multi-level, multi-element game. The specific situation of multivariate games is much more abundant, complex and wonderful than we foresee and describe. In many cases, the government’s will (behavior), sectoral interests, and the demands of third parties have more to do with the ways, paths and outcomes of taxation games. In many cases, taxation can be better reflected with third-party to N-th game other than taxpayers The ability of organs to participate in the game,