我们在批评富人逃税的道德缺陷时，更应该反思在税制建设过程中的制度缺陷。逃税在国际上是一个普遍现象，但在中国的情况更为严重，尤其是富人逃税。富人逃税的原因有很多，但制度约束不够是其最根本的原因。本来按税制设计，应该把税负的更多部分落在富人头上，但现在我国却 When we criticize the moral defects of the rich people for tax evasion, we should also reflect on the institutional defects in the tax system construction. Tax evasion is a common phenomenon in the world, but the situation in China is even more serious, especially for the rich. There are many reasons for the rich to evade taxes, but the lack of system constraints is the most fundamental reason for them. Originally designed according to the tax system, more part of the tax burden should fall on the rich, but in our country now