本文对传统税收遵从模型进行了分析,结果表明,纳税人遵从与否不仅是税率、稽查概率和处罚率等外部要素的函数,还取决于内在的遵从意愿。因此,税收道德的培养和完善将有利于税收遵从水平的提高。对于我国而言,税收道德的培养有赖于:一是要在税制改革中遵循公平原则,二是要加强对税款使用的监督,以保证政府在提供公共产品和公共服务过程中资金使用的合意性和高效率。 This paper analyzes the traditional tax compliance model and shows that compliance with taxpayers is not only a function of external factors such as tax rates, inspection probabilities and penalties, but also internal willingness to comply. Therefore, the cultivation of tax morality and improvement will be conducive to raising the level of tax compliance. For our country, tax morality depends on: First, to follow the principle of fairness in the tax reform; Second, we must strengthen the supervision of the use of taxes to ensure that the government in the provision of public goods and public services, the use of funds is desirable Sexuality and high efficiency.