摘 要

在经济全球化的进程中，“税收流失”日益成为各主权国家不得不共同面对的全球性问题。在对外开放的格局下，税收流失不仅使经济运行的秩序紊乱，更主要的是它威胁主权国家的经济安全和社会稳定。因此，防范税收流失已成为世界各国税制改革的一项重要内容。

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。税收流失已成为我国可持续发展的严重障碍。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。因此，从理论和实践的结合上，综合运用系统研究和实证分析的方法，就这一问题展开深入研究，既是加强我国在这一领域学术研究的需要，也是指导治理我国税收流失实践的需要，更是落实国务院税务主管部门提出的“依法治税、从严治队、科技加管理”以及“堵塞漏洞、惩治腐败、清缴欠税”的工作方略。有鉴于此，本文正是在借鉴中外学者和我国税务工作者的研究方法和研究成果的基础上，从税收流失概念入手，对税收流失的规模、影响与产生原因进行分析，并且列举了一些造成税收流失的渠道，借鉴国际上治理税收流失的经验，对我国税收流失的治理提出了一些对策。

本文按照“提出问题，分析问题，解决问题”的思路，将文章分为五个部分。

第一章是绪论，介绍了本文的写作背景和意义、国内外研究现状以及论文研究框架、方法。

第二章是税收流失概述，就税收流失的定义、分类和测估方法进行了分析。

第三章是我国税收流失现状和税收流失规模的测算。首先就我国税收流失的现状进行了分析；其次，从地下经济和地上经济两个方面测估了我国税收流失的规模。

第四章是我国税收流失的原因和影响。首先从追求经济利益最大化、税收法律不完善、纳税环境恶化、税收征管不严、处罚不力等方面分析了税收流失的原因；其次，就税收流失的影响从对经济影响、纳税人的影响和税收法制方面进行了分析。

第五章是我国税收流失的治理对策分析。在借鉴国外经验的基础上，结合我国税收流失实际，就税收流失对策进行了探讨。从完善的税收制度，健全的法律保障和严厉的税收惩罚并重，合理的机构设置，分工明细的制度设计，广泛、充分的税收宣传和高素质、高操守的中介机构，信息化的税收征管借鉴国外经验；

结合我国实际优化治理措施从优化纳税环境，强化税源的监控和管理，加强税收立法和征管，调整现行税种进行了分析。

关键词：税收流失；规模测算；纳税；对策

Abstract

In the economic globalization, tax-losing has been emerging as a common global issue confronted by various sovereignties. Under the open-up policy, it not only disorders economy but also threatens economic safety as well as social stability. So prevention of tax-losing has been a focus of tax reforms in various countries. This thesis tries to give a deep insight into the eye-catching problem from different perspectives, and come up with a set of tentative solutions.

Along with the continuous deepening of economic reform, the development of market economy, China's tax system reform has achieved noticeable results. However, due to China's tax system conditions, tax costs, weak civic tax sense ，and so on, the loss of revenue is also still exists. Tax losses already become a serious obstacle to sustainable development. The loss of revenue as one of tax collection and management difficult problems which not only have been plaguing the Inland Revenue workers, but also a threat to the country's sustained economic development. Therefore, from the integration of theory and practice, integrated use of systematic research and empirical analysis method, doing this studies of the issue, not only can strengthen China's academic research in this area needs, but also guide our tax losses practice governance needs and it is to implement the State Council department’s strategy of the "taxes according to law, and strictly run team, technology and management," and "plug the loopholes, punishing corruption, recover unpaid taxes".

Following the usual way "raising question, analyzing and then solving it", the thesis mainly consists of five parts.

The first chapter is an introduction which introduces background and significance, current research situation at home and abroad and the frame, method of this paper.

The second chapter is tax losses summary, which covers the tax losses definition, classifies and measure method of how to estimate tax losses.

The third chapter is tax losses current situation in our country and tax losses scale calculating. Firstly, it analyzes tax losses current situation; secondly, from ground economy and ground economy, two aspects measures the scale of our country tax losses.

The fourth chapter is our country tax losses cause and effect.

The Fifth chapter is our country tax losses govern countermeasures. On the basis drawing abroad experience, combined with our country tax losses reality, the tax losses countermeasures are analyzed right away.

Keywords: Tax losses; Scale measured and calculated; Pay duty; Countermeasure