使用纳税违法行为失信惩戒机制规制税收领域纳税人不诚信问题的税收“黑名单”制度,试图改变以往的方式,以法治的手段解决道德领域的突出问题。本文主要在论述税收“黑名单”制度内容、发展进程的基础上,分析该制度的利与弊。 Using tax dishonesty disciplinary mechanism to regulate the tax “blacklist ” system of taxpayers’ dishonesty in the tax field, trying to change the past ways and solve the outstanding problems in moral field by means of the rule of law. This article mainly discusses the pros and cons of the system on the basis of discussing the content and development of the tax “blacklist ” system.