I我国税收流失的原因及对策研究摘要税收是国家组织财政收入的主要手段，也是提高国民经济和人民生活、提供公共产品和服务的财政保障。财政收入是政府对经济进行宏观调控的基础，是促进经济发展的重要手段。通过我国近年来对实际税收的状况的调查可以看出我国税收流失现象是广泛并且非常严重。税收流失不仅影响我国经济信息的真实性，而且也让政府的宏观调控遭受阻碍，也是国家税法权威性的挑战，同时也造成了市场资源配置不合理等情况。为了防范与治理税收流失，政府部门与税务征管部门必须意识到税收流失问题的严重性，加大对税收流失监管力度，制定出合理的防止税收流失制度；税务代理机构应该规范自己的工作流程，提高税收人员的专业知识水平与依法办税的意识；同时，纳税人也需要提高自己的纳税意识。本文通过对税收流失的原因的分析，提出了增强政府的公信力，提高纳税人的纳税遵从度，完善税收制度、简化税法与税制，提高信息化管理技术水平等方面的防治税收流失的建议。关键词：税收流失；原因分析；治理对策AbstractTaxisamajormeansofnationalorganizationfiscalrevenue,isafinancialguaranteeforfiscaltoimprovenationaleconomyandpeople'slivelihood,andtoprovideofpublicproductsandservices.Financialrevenueisthefoundationofthenationalmacroeconomiccontrol,isalsoanIIimportantmeansofboostingtheeconomicdevelopment.Accordingtotheactualtaxsituationinvestigationwecanknowthatthetaxevasionofourcountryisverycommonandserious.Taxlosingnotonlyaffectstheauthenticityoftheinformationeconomyinourcountry,alsohinderedthegovernment'smacro-control,theauthorityofthestatetaxlawisgreatlychallenged,Atthesametimeiscausedunreasonableallocationofresources,etc.Inordertoavoidthephenomenonoftaxevasion,thegovernmentandthetaxadministrationdepartmentsmustbeconsciousoftheimportanceofthetaxevasion,Steppingupeffortsinsupervisingfortaxevasion,todevelopareasonablesystemofpreventingtaxevasion.Thetaxagencyshouldregulatetheirownworkflow,improvetheirprofessionalknowledgelevelandconsciousnessoftaxinaccordancewiththelaw;Atthesametime,thetaxpayershouldraisetheirconsciousnessoftax.Inthisarticle,basedontheanalysisofthereasonsoftaxlossputforwardsomeproposalsforpreventandcontroloftaxloss,suchastoenhancethegovernment'scredibility,andimprovethetaxpayer'staxcompliance,perfectthetaxsystem,simplifythetaxlawandtaxsystem,improvethelevelofinformationmanagementtechnology,andsoon.Keywords:Taxevasion；Countermeasures；Taxcollection目录摘要..............................................................IAbstract...........................................................II1引言..............................................................11.1选题背景和研究意义...........................................11.2国内外研究综述..............................................11.3本文的研究框架及思路........................................12税收及税收流失相关理论概述........................................32.1税收的产生..................................................32.2税收的影响因素..............................................32.3税收流失的概念及其后果......................................43我国税收流失的现状分析............................................53.1总体情况.....................................................53.2行业及地区分布..............................................54我国税收流失的原因分析............................................84.1纳税人的纳税意识方面.........................................84.2税收制度方面.................................................84.3税收征管水平方面...........................
