多年来,人们研究偷逃税的重点往往是纳税人,即强化对纳税人的监督管理,但任何一个征税人员都不是一个抽象的概念,一方面他作为国家的代理者,行使征税权;另一方面他作为具体的人,有个人的利益和价值取向。在税收活动中,存在着某些人在追求自身利益最大化时做出不利于他人或国家的行为。征税人执法犯法的收益与成本之比的关键因素是违法行为被发现的概率。因此,依法治税首先要加大征税人的违法成本和被查处的概率,根本的出发点是细化、量化各种法律及规章制度,并使之具有可操作性。 Over the years, the focus of tax evasion is often taxpayers, that is, supervising and managing taxpayers. However, neither taxpayer is an abstract concept. On the one hand, he acts as the agent of the state and exercises the right of taxation. On the other hand, On the other hand, as a concrete person, he has personal interests and values. In taxation activities, there are individuals who act against others or countries when they seek to maximize their own interests. The key factor in the ratio of revenue to cost for the taxpayer’s law enforcement offense is the probability of the offense being discovered. Therefore, the first step in taxing taxpayers is to increase the illegal taxpayers’ costs and the probability of being investigated. The fundamental starting point is to refine and quantify various laws and regulations and to make them workable.