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1、AbstractTaxisthekeyforthedevelopmentofnationaleconomyandalargeproportionofthefiscalrevenueisacquiredfromtaxcollection.Throughtheanalysisofseveraltaxreformsandtaxlawamendments,wecanfindthegovernment’seffortonmanyaspects,suchasthetaxcollection,thefiscalre
2、venuedistribution,theoptimizationofresourceallocation,thepopularizationoftaxknowledgeantheenhancementoftaxpayercomplianceetc.Ontheotherhand,thetaxpayerswhocompliedwiththetaxpolicyaregraduallyinvolvedthestudyoftaxsystemandtaxlaws.Thosetaxpayerskeepalosea
3、ttentiontothetaxreform,theymayfollowthetaxsystemor“exploitanadvantage”oftheloopholeofthetaxsystem,soconflictexistsbetweenthetaxpayerandthetaxcollector.Asthecontinuousdevelopmentandreformofthesociety,game-basedideawaswidelyappliedintheactualsociallife.Th
4、eemergenceoftaxgamerepresentedtheexistenceofcontradictionbetweenthetaxcollectorandthetaxpayer,andthecontradictionbetweentaxcollectionandtaxevasion,whicharecontradictionsofbothpartiesfortheirowntargetandbenefits.Inthepaper,theauthormainlyintroducedtherel
5、evanttheoriesaboutgametheoryandtaxgameandbrieflylistedthegamemethodsofbothparties.Throughthetax-collectingmodel,theauthoranalyzedthegame,soastorevealtheoptimalcombinationschemeforbothpartiesandconfirmtheoptimalprobabilityofthetaxauthority’saudit.Meanwhi
6、le,fromtheperspectiveofthepreconditionandassumptionofgameanalysis,andtheactualsituation,theauthorproposedataxmanagementstrategywithhighoperabilitythatcanbeappliedtotheactualtaxmanagement.BasedonthecurrentreformoftaxsysteminChina,theauthorproposedtheidea
7、ofcarryingoutlaw-basedtaxadministration.Besides,fortherestrictiveroleoflawsintaxcollectinggame,theauthorproposedsuggestionstomaximizethebenefitsofbothpartiesconformtothelawprinciplesandobtaintheoptimalsolutionfortaxcollection.Keywords：Gametheory，Taxgame
8、，NashequilibriumII目录第一章绪论.................................................................................................................................11.1研究的背景..................................................................
