本文在重点对个人所得税代扣代缴的舞弊行为进行考察的基础上,通过一个简单的博弈模型对个人所得税制改革和税务机关对扣缴义务人的监管问题进行了分析和探讨,并提出了加强处罚力度、对税务机关的自由裁量权在制度上作出限制、合理确定个人所得税税负水平、简化税制、优化征管手段、提高征管和检查水平的政策建议。 Based on the investigation of the fraud of personal income tax withholding and paying, this paper analyzes and probes into the reform of personal income tax system and the supervision of withholding agents by a tax authority through a simple game model We will step up penalties and impose institutional restrictions on the discretion of the tax authorities, reasonably determine the individual income tax burden, simplify the tax system, optimize the means of collection and management, and raise policy recommendations on the level of collection and inspection.