信息不对称理论在税收领域主要表现在两个方面:一个方面是存在于税收关系的征税主体和纳税主体之间。这种信息的不对称,是双方面的,一是税务机关不能准确地及时地掌握纳税人相关信息产生的不对称,二是纳税人不能及时地了解税法而产生的。另一个方面存在于税务机关的上下级之间, Asymmetric information theory in the tax field mainly in two aspects: one is the existence of the tax relationship between tax subject and tax body. The asymmetry of information is two-sided. First, the tax authorities can not accurately grasp the asymmetry caused by taxpayers’ relevant information in a timely manner. Second, taxpayers can not understand the tax laws promptly. Another aspect exists in the tax authorities between the lower and lower levels,