在现实生活中，“欠税不缴”的现象严重影响了国家税收调控作用的有效发挥以及市场经济体制的深化改革，影响极为恶劣。自2014年10月以来，国家税务总局借鉴国际先进经验开始实施税收黑名单制度，并日渐成为促进企业依法诚信纳税的有效举措。已所收集的文献资料显示，黑名单制度在行政管理中应用较为广泛，在税收管理中黑名单制度的理论体系还不完全，专门结合欠税管理应用黑名单制度的研究更是少之又少，既缺少理论又缺少实践。这样导致的结果就是，由于税收执法人员在实施欠税管理过程中缺乏足够的理论支持，欠税管理黑名单制度的实践成果偏少，进而导致其“稀缺”的实践成果没能取得普遍的应用。

通过对已有欠税治理、黑名单制度及欠税黑名单制度文献的分析，文献研究多从欠税的原因、黑名单制度的有效性及影响因素进行分析，缺乏从不完全契约的角度分析欠税黑名单制度的实施。本文从不完全契约理论的启示出发，分析了SQ市欠税黑名单制度实施的现状、存在问题及原因，并结合国内市级层面欠税治理与黑名单制度实践与经验，给出了相应的完善对策。本文研究的主要结论有：

（1）欠税治理应为全过程控制，而非简单的借助黑名单、欠税公告、限制出境等手段进行的事后控制。另外，欠税行为一旦发生即改变了先前的契约，需要对契约关系重新审定，依据欠税的类型不同采取有针对性的举措。

According to the Law of the People's Republic of China on Tax Collection and Administration and other tax laws and regulations, taxpayers have the obligation to pay tax according to law. Although there are clear laws and regulations, in real life, there are still some legal persons and individuals who do not pay tax arrears. The existence of tax arrears has a very bad impact, seriously affecting the effective play of the role of national tax regulation and the deepening reform of the market economic system. Since October 2014, the tax blacklist system implemented by the State Administration of Taxation has increasingly become an effective measure to promote enterprises to pay taxes in good faith according to law. However, from the domestic and foreign scholars' research on the blacklist system of tax arrears management, we can see that the research on the blacklist system of tax arrears management has not formed a complete theoretical system. The obvious result is that due to the lack of sufficient theoretical support for tax law enforcement personnel in the implementation of tax arrears management, the results are less, which leads to the lack of practical results and the lack of universal applicability.

Through the analysis of the existing tax arrears governance, blacklist system and tax blacklist system literature, the literature research analyzes the reasons for the tax arrears, the effectiveness of the blacklist system and the influencing factors, and lacks the analysis from the perspective of incomplete contracts. Implementation of the tax blacklist system. Based on the revelation of the incomplete contract theory, this paper analyzes the situation, problems and causes of the implementation which were affected the SQ city blacklist system, and combines the practice and experience of the taxation and blacklist system at the municipal level. Improve the countermeasures.The main conclusions of this paper are as follows:

(1)The tax arrears governance should be the whole process control, rather than the simple after-the-fact control by means of blacklists, tax arrears, and restrictions on exit. In addition, once the tax arrears have changed, the previous contract is changed, and the contractual relationship needs to be re-examined, and targeted measures are taken according to the type of tax arrears.