探讨我国税收流失的测算分析与治理对策

发布时间：2018-07-14 08:52

【摘要】：我国税收流失的产生,主要是因为税务机关在进行税收的过程中的出现问题,也就是税收行为没有达到相关的要求;且税收流失与纳税人也存在重大的关联,如果纳税人没有合法缴税,则会导致税收流失严重;更为关键的是我国制定的税收制度和相关的法律法规也是致使税收流失的因素。自从改革开放以来,完善税收制度、治理税收流失一直都是我国财政在发展过程中的难题。为了解决这一问题,我国不断地进行研究,探索合理的税收方案,加强对市场的调查,进而不断地完善税收制度,但效果却未十分显著,对于预防税收流失的现象,我国必须要准确把握税收的规定,深入进行税收流失的测算,并根据税收流失的总体情况,制定科学的税收管理体制,并对相关的税收制度进行改革,只有这样才能提升税收流失的治理效果。本文对我国税收流失的测算展开了分析,并提出了科学的对策。
[Abstract]:The main reason for the loss of tax revenue in our country is that the tax authorities have problems in the process of tax collection, that is, the tax revenue behavior has not met the relevant requirements, and there is also a significant correlation between the tax loss and the taxpayers. If the taxpayer does not pay the tax legally, it will lead to the serious loss of tax revenue, and the most important thing is that the tax system and related laws and regulations made in our country are also the causes of the loss of tax revenue. Since the reform and opening to the outside world, improving the tax system and controlling the loss of tax revenue have always been a difficult problem in the development process of our country's finance. In order to solve this problem, our country carries on the research unceasingly, explores the reasonable tax revenue plan, strengthens the investigation to the market, then consummates the tax system unceasingly, but the effect is not very remarkable, to prevent the tax revenue to lose the phenomenon, In our country, we must accurately grasp the provisions of taxation, carry out the calculation of tax loss in depth, formulate a scientific tax management system according to the overall situation of tax loss, and reform the relevant tax system. Only in this way can we improve the management effect of tax loss. This paper analyzes the calculation of tax revenue loss in China and puts forward some scientific countermeasures.
【作者单位】：大连财经学院;
【分类号】：F812.42

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