【作者】 李忠；

【导师】 邹学荣；

【作者基本信息】 西南师范大学 ， 马克思主义理论与思想政治教育， 2003， 硕士

【摘要】 税收流失困挠着税收，也威胁着国家的经济发展，破坏了法律的严肃性。随着税收流失在全球的泛滥和猖獗，税收流失的治理已成为世界性难题，并引起了世界各国的广泛关注。然而，我国税收流失研究起步较晚，大多数研究还停留在税务人员的工作经验上，缺乏科学的、系统的、理论的研究。因此，本文就围绕着税收流失问题从制度学的角度对税收流失作了深入的分析，这既是加强这一领域学术研究的需要，也是实践的需要，更是落实依法治税，从严治队，规范管理，堵塞漏洞，惩治腐败，清缴税款，提高税务管理水平的需要。 文章除导言外分为四部分。第一部分是对税收流失概念的界定，文章在分析了国内国外学者观点的基础上，提出了税收流失概念的内涵和外延。税收流失的内涵是：由于一定税收法律关系的主体的特定行为所引起的一定时期国家税收收入的非正常减少。其外延包括：偷税，逃税，漏税，骗税，抗税，避税，欠税，滥用税收减免优惠和征税人违规导致税收收入减少。第二部分是对我国税收流失现状，规模和危害的分析。我国税收流失的现状是数量巨大，大约每年为4000亿左右，涉及面广，形式多样。巨额的流失导致了财政收入的减少，国家宏观调控功能的削弱，社会资源的无效配置，社会分配的不公以及对法律制度威严性的损害。第三部分是对税收流失产生的原因的制度分析。站在制度学的角度看，我国税收流失的根源在于：现行税收法律法规的不完善，税收实现机制的不健全，与税收相关的制度、体制未建立健全，执法不严，处罚不力。最后一部分文章提出了对税收流失的治理对策。首先要依法治税，其次要建立和完善现行的税制体系，第三要强化征管，第四要建立激励和惩罚相结合的税收运行机制。更多还原

【Abstract】 Taxation is feazed and threatened by tax losing. Preventing tax losing has be come a worblwide problem, which is concerned popularly. However, the study of tax losing is comparatively unsub stantial. Especially in China, the study of tax losing started late. Mast of the results are experiential condusion, which are written by practical tax official who summarize their own job practice. The measure the suggested falls short of completeness, pertinence and practicability. The theoretic, systemic and scientific characteristic needs to be improved.’Therefore, it is necessary to intensify the study of tax losing theory and practice. Farther, it is necessary for collecting tax according to law, standardizing administration, stopping leak, punblishing corruption, getting tax in arrears, as well as improving tax administrate lever. The article more comprehensively and deeply study tax losing problem, from the definition of tax losing and theoretic analyzing the tax system.Parti difines and theoretically analyzes tax losing; Part2, The article theoretically analyzes the actuality, size and effects of tax losing; In part3,1 theoretically analyze the reason of tax losing; Part 4 disusses the countemeasune of controlling tax losing.更多还原