本文认为,规范的税收研究基本分析框架应由界定税收环境、设定征纳双方行为假设、给出税制安排、选择均衡结果以及进行评估比较等五个方面组成。税收研究必须抛弃简单化、庸俗化的做法,遵循经济学研究的基本分析框架和方法,才能得到科学的结论。 This paper argues that the standard tax research framework should consist of five aspects: defining the tax environment, setting the behavior assumption of both parties, giving the tax arrangement, choosing the equilibrium result and comparing and evaluating. Tax research must abandon simplistic and vulgar practices and follow the basic analytical framework and methods of economic research to get scientific conclusions.