税收流失类型及其治理对策毕业论文.doc

毕业论文 （2010届） 税收流失类型及其治理对策——基于对浙江省国税局的调查 摘 要 税收是组织国家财政收入的主要形式，是宏观经济调控的重要杠杆。然而税收流失的治理一直是普遍性的一大难题,逐年递增的税收流失规模损害了市场公平竞争的机制，破坏了税收公平原则，同时使税收优惠政策失去了其实际意义，严重影响经济正常的发展运行。如何有效的控制税收流失的规模己经成为财税界所关注的热点问题。本文在借鉴中外学者的研究方法和研究成果的基础上，从税收流失概念入手，对税收流失的概念、现象、分类进行了阐述。再通过笔者所在的浙江省为研究对象，对其税收流失现状深入研究，并在借鉴国内外治理税收流失的经验及启示的基础上，对浙江省税收流失现状提出相应的治理对策及其模式，对浙江省现行税收制度和其治理工作达到促进作用。 关键词：Abstract The organization of national tax revenue is the main form of macro economic regulation and control is an important lever. However, the loss of revenue management has been a major problem of universality, the scale of loss of tax revenue increasing year by year damage to the mechanism of fair competition in the market, undermining the principle of tax fairness, tax incentives while making lost its real meaning, seriously affect the normal economic development operation. How to effectively control the scale of loss of tax revenue tax sector has become a hot issue. In this paper, learn Chinese and foreign scholars in research methods and research results, based on the concept of tax loss from the start, the concept of loss of tax revenue, the phenomenon of classification are described. And through the author of the Zhejiang Province as the research object, status of in-depth study of its loss of tax revenue, and loss of tax revenue from domestic and foreign management experience and inspiration, based on the loss of tax revenue for the present situation of Zhejiang Province, the corresponding control measures and models, the current tax system in Zhejiang Province and its governance to promote.朗读 显示对应的拉丁字符的拼音 Keywords: Loss of tax revenue; compliance loss; policy loss; taxes tracking; Tax credit rating 1 税收流失概念界定 1 1.1 国内外学者对税收流失的界定 1 1.2 税收流失相关理论介绍 2 1.3 税收流失的危害分析 2 2 浙江省税收流失现状 4 2.1 浙江省税收流失现状 4 2.2 浙江省税收流失规模的测算 5 3 浙江省税收流失的类型及原因分析 7 3.1 浙江省税收流失类型 7 3.2 浙江省税收流失原因分析 7 4 浙江省税收流失的治理对策 10 4.1 国内外税收流失治理经验及启示 10 4.1.1 国外税收流失治理经验 10 4.1.2 国内税收流失治理经验 11 4.2 基于浙江省自身的税收流失治理对策 12 4.2.1 加大税法宣传力度，培养纳税人纳税意识 12 4.2.2 加强岗位教育培训力度