按：要从理论上理解税收政策，需要以现代商场条件下混合经济向前提，分析公关部门与私人部门之间的关系，井在这一理论框架下从“市场失灵”出发探讨税收政策主体行为的内在依据；从“政府失灵”出发，借鉴公共先择理论，探讨税收政策主体的行为准则和行为缺陷。本文结合中国 According to the theoretical understanding of tax policy, we need to make the premise of the mixed economy under the conditions of modern shopping malls, analyze the relationship between the public relations department and the private sector, and from this “market failure” proceed from the “market failure” to explore the main tax policy behavior From the “government failure”, drawing lessons from the public first choice theory to explore the tax policy body behavior guidelines and behavioral defects. This article combines China