| 中国税收流失规模估测 |
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| 引用本文： | 郝春虹.中国税收流失规模估测[J].中央财政金融学院学报,2004,75(11):12-16. |
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| 作者姓名： | 郝春虹 |
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| 作者单位： | 南开大学经济学院 天津 |
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| 摘 要： | 无论地下经济还是公开经济都存在税收流失问题.本文采用一定的方法分别对我国1982-2002年间地下经济和公开经济的税收流失规模进行了估测.从税收流失的规模角度看,我国税收的汲取能力比较弱,蕴涵着很大的税收风险.减少税收流失应作为税制改革的重要目标.
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| 关 键 词： | 现金比率法 地下经济 税收流失 |
| 文章编号： | 1000-1549(2004)11-0012-05 |
| 修稿时间： | 2004年8月26日 |
Estimation on the Scale of Tax Losing in China |
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| HAO Chun - hong.Estimation on the Scale of Tax Losing in China[J].Journal of Central University of Finance & Economics,2004,75(11):12-16. |
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| Authors: | HAO Chun - hong |
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| Institution: | HAO Chun - hong |
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| Abstract: | There is tax losing either in underground or open economy. The article will estimate the scale of tax losing during 1982 - 2002 with the help of definite method respectively. From the scale of tax losing, the ability of tax derive is infirm in China, containing serious tax risk. We should regard decreasing tax losing as an important aim of tax system reform. |
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| Keywords: | Cash ratio method Underground economy Tax losing |
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