“买税卖税”在我国许多地方显现。要治理地方政府的这一违反税法的行为,应认真研究其成因,堵塞源头,才能有效地防范于未然。本文从经济学的“经济人”假设、成本-效益分析方法剖析了“买税卖税”形成的内因,由此提出一些防范措施。 The “tax on buying and selling taxes” has appeared in many parts of our country. To govern this behavior of the local government that violates the tax law, we should carefully study its causes and plug the source so that we can effectively prevent it from happening in the first place. This paper analyzes the internal causes of the “tax on buying and selling” from the hypothesis of “economic man” in economics and the cost-benefit analysis method, and puts forward some preventive measures.