面对国内偷税、骗税现象严重的恶劣治税环境 ,文章指出 ,我国纳税人实质上陷入了囚徒的困境 :面对纳税义务 ,在诚信纳税和不诚信纳税两种可能选择面前 ,纳税人之间由于彼此互不信任 ,只能各自作出不诚信纳税的选择 ,而这一局势对所有纳税人都是不利的。解决问题的办法是从囚徒困境的根源入手 ,即在全社会加强信用体系建设 ,使纳税人之间能够消除互不信任的戒备状态 ,同时作出诚信纳税的选择 ,最终实现利国利民的结果 In the face of the harsh tax environment in China where tax evasion and tax evasion are serious, the article points out that the taxpayers in our country are essentially caught in the plight of prisoners. In the face of tax liability, Because they do not trust each other, they can only make their own choices of tax dishonesty, and this situation is unfavorable to all taxpayers. The solution to the problem is to start from the root causes of prisoners’ plight, that is, strengthening credit system building in the whole society so that taxpayers can eliminate the alertness of mutual distrust and at the same time, make the choice of paying taxes with due diligence and finally realize the result of benefiting the country and benefiting the people