我国税收流失对经济社会的影响与对策

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我国税收流失对经济社会的影响与对策

摘要

随着经济体制改革的不断深入，市场经济的发展，我国的税制改革也取得

了明显的成效。但是，由于我国受税制条件、税收成本、公民纳税意识普遍淡薄

等因素的制约，税收流失现象还依然存在。税收流失作为税收征管当中的难题，

一直在困扰着税务工作者，同时也威胁着国家经济的持续发展。

本文首先指出课题研究背景，然后分析税收流失概念，之后从税收流失对

财政状况的影响、对市场经济秩序的影响、对社会稳定的影响三个角度来研究税

收流失对经济社会的影响，然后从制度因素和社会因素分析分析我国税收流失

的原因分析，最后从以完善税收制度为基础，优化现行税种、以健全税法体系为

根本，实现依法治税、严厉打击税收犯罪行为，加强税收执法、以监管税源为核

心，提高税收征管效率、以更新观念为前提，创造良好的纳税环境这几个方面来

治理我国税收流失。

关键词：税收流失，经济发展，社会稳定

Abstract

With the reform of economic system, the development of market economy, our

country's tax reform also made the obvious effect. But, as our country's tax system,

tax cost by conditions, such as lack of the common citizens awareness to pay tax

factors, the loss of tax revenues phenomenon still lives. The loss of tax revenues as

tax collection of problem, has been bothering with the tax workers, but also threatens

national sustainable economic development.

This paper points out that the subject research background, and then analyzes the

loss of tax revenues concept, after the loss of tax revenues from the financial

condition of the influence of the order of the market economy, the influence of the

influence of the social stability, to three angles to study the loss of tax revenues for

economic and social influence, and then from the institutional factors and social

factors analysis of tax analysis the reasons of the loss of analysis, finally from the tax

system to improve the basis, optimization of taxes, so as to perfect the current tax

system as a fundamental, realize to govern by law, to crack down on tax crime, the

strengthening of tax law enforcement, to regulate tax sources as the core, and improve

the efficiency of tax collection and administration, to renew the idea for the premise,

and create a good environment tax the several aspects to control the loss of tax

revenues in our country.

Key words: the loss of tax revenues, the economic development and social

stability

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摘要：

我国税收流失对经济社会的影响与对策摘要随着经济体制改革的不断深入，市场经济的发展，我国的税制改革也取得了明显的成效。但是，由于我国受税制条件、税收成本、公民纳税意识普遍淡薄等因素的制约，税收流失现象还依然存在。税收流失作为税收征管当中的难题，一直在困扰着税务工作者，同时也威胁着国家经济的持续发展。本文首先指出课题研究背景，然后分析税收流失概念，之后从税收流失对财政状况的影响、对市场经济秩序的影响、对社会稳定的影响三个角度来研究税收流失对经济社会的影响，然后从制度因素和社会因素分析分析我国税收流失的原因分析，最后从以完善税收制度为基础，优化现行税种、以健全税法体系为根本，实现依法治税、严厉打击税...

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