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【摘要】税收流失的治理一直是世界性的大难题，并为国际社会广泛关注。因此，世界各国无不采取各种措施减少税收流失，对税收流失行为进行惩罚。本文从偷逃骗避税、欠税、税式支出、以费挤税、隐形收入和地下经济等方面阐明我国税收流失的现状；从纳税意识、税制结构、税收征管、纳税申报、地方干预、电子商务、纳税环境等方面理论分析税收流失产生的原因，最后针对我国税收流失的现状和原因，提出治理税收流失是全方位、全社会的而不是局部的，需要从法制、征管、税制、体制、监督和宣传等方面多视角地系统研究税收流失的治理对策。
【关键词】偷逃税 税收流失 征管 税制
[Abstract] Preventing tax losing has become a worldwide problem, which is concerned popularly for the international society. Therefore, the international community all adopts various measures to reduce tax losing, and publish the behavior of tax losing. This text expatiate the actuality of tax losing in our country from tax evasion, tax dodging, tax cheating, tax avoidance, tax credit, tax expenditure, tax-in-expenses, invisible income and underground economics etc.. From consciousness of paying tax, tax system structure, tax control, tax declaration, the local intervention, electronic commerce and tax environment etc. analyze the reason of tax losing. Finally, aiming at the condition and reasons of tax losing in our country put forward that the controlling of tax losing should be from all points and whole society, not partial, it need to from many angles, such as legal system, controlling, tax system, system, inspect and publicize etc. to research the countermeasure of controlling tax losing.
[Keywords] tax evasion and dodging, tax losing, control, tax system
在刚刚过去的2004年，税收收入实现新的历史突破，全年税收收入25718亿元，增收5256亿元，比上年增长25.7%；税收收入占GDP的比重约为19%，比上年提高1.5个百分点左右。在税收收入连连大增的良好环境下，我国税收流失额也在趋于扩大。据专家保守估计，2004年我国税收流失额至少4500亿元，税收流失率在15%左右，这与发达国家还有很大差距。税收流失影响了我国的财政收入，弱化了税收宏观调控功能和资源的有效配置，延缓了经济发展和西部大开发，加剧了收入分配的不公。因此，研究税收流失问题在“十一五”期间的经济发展、财政收入、加速西部大开发战略和提高人民生活水平都具有十分重要意义。
一、我国税收流失的现状
（一）偷逃骗避税现象尤为突出
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