随着税收征管质量的日益提升,以及以金税工程为代表的信息化征管的普及,企业偷逃税行为得到有效的遏制。但是大量中小企业纳税意识的相对弱化以及税务机关征管力量的相对不足,导致中小企业的税收流失相当严重。笔者用经济学中的博弈理论来分析中小企业偷逃税的经济逻辑,同时探究深层次的制度原因,最后在此基础上提出治理中小企业偷逃税的建议措施。 With the increasing quality of tax collection and management, as well as the golden tax collection and management as the representative of the popularity of information, corporate tax evasion has been effectively curbed. However, the relative weakening of the tax consciousness of a large number of SMEs and the relative lack of tax collection power of the tax authorities have led to quite serious tax losses for SMEs. The author uses the game theory in economics to analyze the economic logic of the tax evasion of small and medium-sized enterprises. At the same time, it explores the underlying causes of the system. Based on this, the author proposes the measures to govern the tax evasion of small and medium-sized enterprises.