I我国税收流失问题摘 要近几年中国经济水平一直稳步发展，国家征收到的税款也同步增长，但在税收增长的同时我国面临着一个所有国家在税收征管过程中几乎都会碰到的一个问题——税收流失。税收流失是一些征税人或纳税人违反税法规定，通过各种手段方法，致使国家实际收到的税收收入少于按照税法所规定标准计算的应当征收的税额，将本来应当缴纳给国家的税收占为己有的现象和行为。税收流失问题不仅影响税收的公平，干扰经济秩序，甚至影响国家的经济调控能力。因此本文认为我们国家在发展经济的同时还需要大力加强对税收流失问题的治理和改善。本文采用文献分析法、案例研究法以及比较分析法相结合的研究方法，参考税收流失相关文献对税收流失问题进行研究分析。首先明确税收流失的定义，了解到税收流失是指原本应缴纳到国库的税款被一些纳税人或征税人通过不法手段占为己有。其次结合我国近几年发生的税收流失案例，如“范冰冰偷逃税案”以及“李晓航代购走私案”等研究分析我国税收法律制度存在的缺陷，并结合案例从我国税收法律制度、税务部门以及纳税人三个方面分析我国税收流失的成因其三，通过参考借鉴“欧盟反向稽征机制”、“日本的基本税收法律制度”以及“日本蓝色申报制度”，分析研究国外税收流失治理措施在中国的可行性，并提出改善税收流失问题的相关建议。关键词：税收流失；税收；治理The Problem of Tax Loss in ChinaIIAbstract China’s economic level has been developing steadily in recent years, and the taxes levied by the state have also increased simultaneously, but at the same time, our country is faced with a problem that almost all countries will encounter in the process of tax collection - tax loss. Tax loss is the phenomenon and behavior that some tax collectors or taxpayers violate the provisions of the tax law, through various means and methods, cause the tax revenue actually received by the state to be less than the amount of tax that should be collected according to the standard stipulated in the tax law, and the tax that should have been paid to the country is taken as their own. The problem of tax loss not...
