我国税收流失问题与对策研究

税收收入是我国财政收入的最主要部分,严重的偷逃税行为在很大程度上制约了经济的发展。税收的现金支出刚性、公民纳税意识的薄弱、税收制度本身的不完善性、较低的税收征管和执法水平都是造成我国大量税收流失的主要原因。因此,提高公民的纳税意识、完善税收制度、加强税收征管、严格税收执法是治理我国税收流失的有效途径。

Study on Problems And Countermeasures of Taxable Loss in Our Country

Taxation income is an important part of our fiscal income, but the ser ious tax evasion hinders the development of economy. The steelness of cash expen diture of taxation, uncompleteness of taxation law, and the low level of tax man agement and enforcement mainly cause the loss of taxation. Therefore, the valid means of controlling loss of taxation includes heightening the civil ideology of paying tax, improving the taxation system, strengthening tax management and mak ing enforcement strict.