“两税”欠缴动因的经济学分析

Analysis on the Economics in the Unpayment Reasons of "Two Taxes

“两税”欠缴现象长期存在的动因是不同利益主体（经济人）基于“成本——收益”理性衡估后的利益驱动。根治“两税”欠缴现象的上策当是探求“成本——收益”的顺差，使各利益主体因“两税”欠缴而利益受损。

The reason for the unpayment of 'two taxes' is that the benefit based on'cost-income'is driven by aneconomic man. In order to die out of this phenomemon, we should study the active balance of 'cost-income' andmake the economic man know that his unpayment of 'two taxes' will do harm to his benefit.