This paper applies Markov chain method and analyzes a fine problem when taxpayer evade tax payment in the tax supervision. It provides a quantitative basis for similar management decision problems.

• 摘要本文利用马尔柯夫链分析方法，对税收监管工作中纳税人因偷逃税款而受到罚款惩处时罚款数额的确定问题进行了统计分析，它为实际管理工作中遇到的类似决策问题提供了科学的数量基础。