税收遵从是指纳税人按照税收法律法规的规定,自觉履行纳税义务。我国政府于2003年3月印发了《2002年~2006年中国税收征收管理战略规划纲要》,其中第一次正式提出了“税收遵从”的概念。公司办税人对公司的税收遵从有着重要影响,因此,委托-代理关系的存在为研究公司纳税人的税收遵从提供了一个视角。本文通过构建委托-代理关系的税收遵从模型,为我国税收征管实践提供一些管理建议。 Tax compliance refers to the taxpayers in accordance with the provisions of tax laws and regulations, conscientiously perform tax obligations. In March 2003, the Chinese government issued the Outline of Strategic Planning for Tax Collection and Management in China from 2002 to 2006, for the first time formally proposed the concept of “tax compliance”. Corporate taxpayers have an important impact on the company’s tax compliance. Therefore, the existence of the principal-agent relationship provides a perspective for the tax compliance of taxpayers. This article builds the tax compliance model of the principal-agent relationship and provides some management suggestions for tax collection and management practice in our country.