利用博弈论的分析方法进一步考虑成本因素 ,在更为一般的条件下分别建立了税务机关与外贸企业之间的完全信息静态博弈模型和无限阶段重复博弈模型 .得到国家税务机关最优混合策略及其骗税罚款系数公式 ,并且讨论了多种因素对局中人的影响 ,提出了降低企业骗税概率的建议 . Further analysis of the cost factors by using the game theory analysis method, under a more general condition, established completely information static game model and infinite stage repeated game model between the tax authorities and foreign trade enterprises respectively. It also formulates the coefficient of falsification of fines and penalties, and discusses the impact of many factors on the players in the game, and puts forward the suggestion of reducing the probability of corporate tax fraud.