Abstract
With the E-commerce as representative, the new commercial civilization is calling for the civilization of tax, and that tax-paying is the cost of civilized society. At present, the marketing on-line is highly covert which has been the difficulty of tax collection. From the game perspective, the author analyzed and verified theoretically that the tax-payer may choose to conceal the revenue in the E-commerce and it exist “optimal probability of concealing incomes”. Though the tax authority checks and manages according to optimal probability, some tax-payers still choose to evade a tax. It can clearly be seen in the “lacking of honest tax-paying” environment, we should constantly perfect current self-reporting system, make a further refined management, optimize tax services and necessary tax inspection as a supplement.
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