本文基于博弈视角分析了税收征纳关系,认为和谐征纳关系正是不同利益主体在多重博弈中达成的纳什均衡状态,也是征纳双方取得利益双赢的均衡状态,其存在的基础是利益均衡。提出要保持长期的和谐征纳关系,既要建立有利于博弈双赢的税收制度,又要运用税收手段构筑均衡的利益分配格局,并要建立和执行税收资金的绩效问责制的建议。 This paper analyzes the relationship between taxation and collection based on the game theory. It is concluded that the harmonious relationship is the Nash equilibrium state reached by different stakeholders in multiple games, and also the equilibrium state that both parties gain the win-win situation. The basis of existence is the balance of interests. Proposed to maintain a long-term relationship between the two countries should establish a tax system conducive to a win-win situation of the game and a tax structure to establish a balanced distribution of interests, and to establish and implement the performance-based tax accountability proposals.