本文利用偷税的严重程度、惩罚的严厉性、惩罚的可能性以及风险偏好性等多个经济变量,对纳税人实施偷税的决策进行了分析,并指出从“偷税合算”与“偷税不合算”的比较中政府既可以发现纳税人的效用选择根据,还可以从其行为准则中找到处罚的最佳位置,从而采取有力的惩罚手段,遏止偷税行为。 This paper analyzes the taxpayers’ decision-making on tax evasion based on the severity of tax evasion, the severity of punishment, the possibility of punishment and risk preference, and points out that from tax-deducing tax evasion to tax evasion, , The government can not only find out the utility basis of taxpayers, but also find the best position of punishment from its code of conduct, so as to take effective punitive measures to stop tax evasion.