浅析我国税收流失的问题.doc

工程技术学院毕业论文题 目： 浅谈我国税收流失的问题 浅谈我国税收流失的问题[摘要]：税收流失已成为我国一项严重的问题，不仅扰乱了社会经济秩序，还直接导致我国财政收入的流失，影响国民经济的发展。本文从我国税收流失的现状入手，从纳税意识、税制结构、税收征管、纳税申报、电子商务、地方干预、纳税环境等方面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，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]：税收流失 税收立法 税收征管 税法宣传CONCERNING OUR TAX EVASIONStudent: Caobobo Management DepartmentInstructor: Zhangsiju [Abstract] : the loss of tax revenues has become China's a serious problem, not only rigged the social and economic order, but also directly lead to China's fiscal revenue, influence the development of national economy. Based on the current status of the tax evasion, from the awareness to pay tax, tax structure, tax collection and tax return, e-commerce, local intervention, tax environment analysis the causes of tax evasion, tax evasion last aiming at the present situation and reason of, from legal system, tax, tax system, system, supervision and publicity multi-angled land system research tax evasion countermeasures.[Keywords]: tax export tax legislation tax collection tax propaganda目录前言 1 一、我国税收流失的现状 2 （一）偷逃骗避税现象尤为突 2 （二）居高不下的欠税 3 （三）任意和过度的税收减免 4 （四）以费挤税日益膨胀 4 （五）大量的隐形收入与地下经济的存在 4 二、我国税收流失的主要原因 4 （一）国民纳税意识不高，纳税意识淡薄 4 （二）税制结构存在缺陷