It is sure in the negative income taxation that raising the rate of income taxation encourages honest taxpayer, and is not clear and indefinite under other circumstances.

• 所得税税率对申报收入的影响在“负所得税“制度情形下，才会有利于鼓励诚实纳税，在其他情形下是不确定的；罚款率和查获概率的提高有助于减少逃税。