本文运用理论分析与实证分析相结合的方式,分析了我国企业所得税逃税的影响因素。通过比较不同分析方法所得到的结论,发现税务稽查、行政收费与企业所得税税率是影响企业逃税的重要因素。采用A-S模型与比较静态分析的方法,得到的结论是税务稽查将促使企业减少逃税,增加纳税申报额,提高纳税遵从,而行政收费和企业所得税税率会使得企业更倾向于逃税,以提高企业的预期收益。分别采用全国时间序列数据和省市截面数据进行多元回归分析,结论是税务稽查与企业逃税呈负相关关系,而行政收费和企业所得税税率与企业逃税呈正相关关系。 This article uses the combination of theoretical analysis and empirical analysis to analyze the influencing factors of corporate income tax evasion in China. By comparing the conclusions obtained by different analysis methods, it is found that tax inspection, administrative fees and corporate income tax rates are important factors that affect corporate tax evasion. Using the AS model and comparative static analysis, the conclusion is that tax audits will encourage businesses to reduce tax evasion, increase the amount of tax returns, and improve tax compliance, while administrative fees and corporate income tax rates will make businesses more inclined to evade taxes in order to improve the Expected return. Multiple regression analysis using national time series data and provincial and city cross-sectional data respectively concluded that tax inspection and corporate tax evasion were negatively correlated, while administrative fees and corporate income tax rates were positively correlated with corporate tax evasion.