征税是一个包括国家、征税人和纳税人在内的动态过程,我国大量税收流失与对征税行为的激励不足有关,本文通过建立模型和对七大变量的讨论,认为未来我国税收征管制度的改革应充分重视对征税行为激励的制度建设。 The taxation is a dynamic process that includes the state, the taxpayer and the taxpayer. The loss of a large amount of tax in our country is related to the lack of incentive to the taxation. Through the establishment of the model and the discussion of the seven variables, Institutional reform should give full attention to the tax incentive system construction.