:“地下经济”是与商品经济并存的一种特殊经济现象 ,其存在的广泛性和危害的严重性已逐步为人们所认识。如何对“地下经济”活动进行有效治理是各国政府和经济学家普遍关心的问题。由于税收和“地下经济”之间固有的紧密联系 ,世界各国都把税收杠杆作为治理“地下经济”的一种重要工具。本文从税收角度对我国的“地下经济”问题进行了分析 ,并提出了治理“地下经济”的税收对策。 : “Underground economy” is a special economic phenomenon coexisting with the commodity economy. Its widespread existence and the seriousness of the harm have gradually been recognized by people. How to effectively manage “underground economy” activities is a common concern of all governments and economists. Because of the inherent close relationship between tax revenue and “underground economy,” all countries in the world regard tax leverage as an important tool for governing the “underground economy.” This paper analyzes the problem of “underground economy” in our country from the angle of taxation and puts forward the taxation measures to control the “underground economy”.