政府缺陷型税收调控的局限是由于政府的缺陷防碍了税收调控决策的合理性造成的。有政治周期性、政府短期行为的原因，有民主决策程序和不完全信息的原因。由此造成税收调往的成本增加和目标的偏差。克服以上缺陷，根据我因情况可做以下工作：部分转移税收征管机；减少法律漏洞 The limitation of government deficit tax regulation is due to the government’s defects hindering the rationality of tax control decisions. There are political cyclical reasons for the government’s short-term behavior, democratic decision-making process and incomplete information reasons. As a result, the tax transferred to the cost increases and the target deviation. To overcome the above shortcomings, according to the circumstances I can do the following work: Partially transfer tax collection machine; to reduce legal loopholes