经济危机背景下的税收流失问题研究

目前,我国经济受全球金融危机的影响而调整宏观调控政策,因此加强税收管理以减少税收流失对我国经济发展具有更加重要的现实意义.我国税收应征额与实征额之间有较大的差距,税收流失严重.这种税制表面现象与实际运行之间的差异不仅使得税收对资源配置、收入分配的调节作用大打折扣,长期内还会对国民经济产生负面作用.这种差异可能来自于纳税人逃税,也可能来自于税制设计不合理、税务管理能力弱,还可能来自于税收法律法规不完善.因此,要使税收流失情况得到好转.不仅要提高公民的纳税意识,还要改进税收管理,以及完善税收法律法规.

Research on Tax Evasion Issue Under the Background of Financial Crisis

Nowadays, because of the global financial crisis, macro-e- conomy policies of our country have been adjusting, and therefore rein- forcing tax administration in order to decrease tax evasion is very im- portant to our economic development. There is serious loss in revenue in our country. The discrepancy between appearance phenomena and accurate operation in taxation would abate the function of adjusting the resources and incomes, meanwhile in long time the discrepancy would have bad effect in national econo...