A市国税流失问题及治理对策.docVIP

A市国税流失问题及治理对策 内 容 摘 要 随着税收流失在全球的泛滥，税收流失的治理已成为世界性难题，并引起了社会各界的广泛关注。而税收流失也同样严重制约着A市的发展。目前国内关于税收流失的研究，无论是从深度还是广度上还比较薄弱问题展开深入研究，既是加强在领域学术研究的需要，也是指导治理税收流失实践的需要鉴于此:税收流失；问题；对策 Abstract As the flooding and raging of the loss of tax revenue， all the administration of it has become a world wide problem over the world, and has aroused wide concern of all the countries. The loss of tax revenue is also seriously restricting the development of A city. At present domestic research about tax revenue outflow is quite weak from the depth or the breadth, the systematic research to the tax losing is also deficient. The combination of theory and practice on this issue in-depth research, is not only to enhance academic research in this area, but also to guide management of the loss of tax practice. In view of this, I try to combine my work to analyze A city’s loss of tax from the national tax inspection through the interview investigation and study, and use A citys national tax outflow concrete data to carry on the analysis to the tax revenue outflow question, discusses its characteristic, then proposes the A city national tax outflow government countermeasure. This article is divided into four parts. The first part fixes the tax losses concept starting point in order to establish the foundation of the full text， and has classified it according to different standards. It the second part，I use the theoretical and practical approach to combining the use of specific data and specific cases of loss of tax status of the city to analyze its characteristics and the general induction, and to further study the loss of tax revenue to the citys revenue, resource allocation and macro decision-making, income redistribution, and so on have a negative effect. The third part mainly discusses the taxation system, collection and management, taxation environmental factors caused the loss of tax revenue. The fourth part is to introduce the loss of revenue management of the successful experiences and practic