税收是一国财政收入的主要来源。近年来偷税问题一直困扰各国政府。据我国学者估计我国1990～2000年的税收因偷税流失高达26%～42%左右,情况比较严重,引起各方高度关注。本文首先对偷税和避税的概念进行明确解释,然后从纳税人的角度,利用边际收益和边际成本的比较分析方法阐明其偷税的决策过程,并指出了影响纳税人最佳偷税均衡点的决定性因素;用博弈的观点分析偷税人和税务机关的关系。最后从税务当局的角度指出应该采取哪些措施治理偷税行为。 Tax revenue is a major source of revenue for a country. Tax evasion in recent years has plagued governments all over the world. According to our scholar’s estimation, the tax revenue loss in China from 1990 to 2000 was as high as 26% to 42% due to the tax evasion. The situation was rather serious, arousing great concern from all parties. This paper firstly explains the concept of tax evasion and tax avoidance clearly. Then from the taxpayer’s point of view, it uses the comparative analysis of marginal revenue and marginal cost to clarify the decision-making process of tax evasion and points out the decisive factor that affects taxpayers’ tax evasion equilibrium ; Analysis of the relationship between taxpayers and tax authorities with a game perspective. Finally, from the tax authorities point out what measures should be taken to control tax evasion.