本文运用博弈论作为研究工具,对企业的偷逃税款行为进行分析,发现税收的检查成本、惩罚力度、偷税者的行贿成本以及征税部门的执法力度等,都是影响税收征纳双方博弈策略选择的关键因素。在此博弈模型的引导下,可以建立各个不同因素之间的内在联系,并可以在此基础上提出相应的策略建议。 This article uses game theory as a research tool to analyze the tax evasion behavior of enterprises, and finds that the cost of tax inspection, the punishment, the bribe cost of tax evasion, and the law enforcement of tax collection departments are both influencing the game tactics The key factor to choose. Guided by this game model, we can establish the internal relations among all the different factors, and on this basis, we can put forward corresponding strategies and suggestions.