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本文将理论研究与实证分析相结合，运用新制度经济学的理论基础和分析框架，从正式约束、非正式约束、实施机制等方面深入剖析了跨国税源管理的漏洞及其深层次原因，借鉴国外跨国税源管理的成功做法，结合我国跨国税源管理的现状，提出了跨国税源管理的意见和建议：首先，强化正式约束的效用；其次，发挥非正式约束的作用；最后，增强实施机制的有效性。
研究结果表明：①跨国税源管理正式约束的效应未完全发挥、跨国税源管理的非正式制度与正式制度不够匹配、跨国税源管理机制与制度变迁不协调是跨国税源管理水平的重要影响因素；②跨国税源管理对国家之间的税收关系、财政收入规模、宏观调控、资源配置效率等产生不同程度的影响；③跨国税源管理是牵涉多方利益、涉及多个职能部门的系统工程；④强化正式约束的效用、发挥非正式约束的作用、提高税收征管等实施机制的效率是加强跨国税源管理的有效措施。
关键词： 跨国税源管理 非居民企业税收流失 制度经济学理论
This paper deeply analyzed the reasons of the tax loss of the non-residential cooperation from perspective of formal constraints，informal constraints，implementation mechanism by applying new system economics theoretical analysis framework with the methodology of theoretical analysis and empirical analysis. Suggestions and implications are brought up to prevent and control tax loss and to strengthen tax administration of the international cooperation on the basis of reference of successful experience，combined with the actual situation in China. Suggestions and implications are as followings：firstly，strengthening the utility formal institutional constraints；secondly，fully playing the role of informal institutional constraints；thirdly，enhance the effectiveness of enforcement mechanism.
The main conclusions generated from this study are as follows.
（1）Main factors of international tax loss of the international cooperation. The configuration of the tax system is not reasonable；change in tax informal institutional constraints and the change of the configuration of the tax system are not matched and the implementation mechanism cannot meet the requirement of the institutional transformation.
（2）Tax loss of the international cooperation has different degrees of impact on factors on tax relationship between countries，scale of fiscal revenue，macroeconomic regulation and efficiency of resource allocation.
（3）Tax loss of the international cooperation is a global，long-term and complicated project.
（4）It is effective to prevent and control tax loss of international cooperation to give full play to the utility of formal constraint to strengthen the informal institutional constraint and to promote the effective operation of the implementation mechanism.
Keywords： Tax Administration of Cross-border Cooperation；Tax Loss of Non-residential；Theory of Institutional Economics