借鉴国外经验治理我国税收流失（Using foreign experience for reference to control our countrys tax revenue loss）.doc

借鉴国外经验治理我国税收流失（Using foreign experience for reference to control our countrys tax revenue loss） Using foreign experience for reference to control our countrys tax revenue loss Using foreign experience for reference to control tax losses in China 2008-12-20 15:10:28 Abstract: the problem of tax evasion is prevalent all over the world, so it has become a difficult problem for all countries in the world to control the loss of tax revenue. In order to effectively control the loss of tax revenue, all countries in the world have done a lot of hard and fruitful exploration practice. Outside the box, jade. Drawing lessons from foreign experience, we put forward ways and measures to control our countrys tax revenue loss from the aspects of the legal system, system, system, collection and management, ideas and so on. Key words: tax revenue loss; tax system; tax structure; tax collection and management efficiency Tax losses are prevalent all over the world. In our country, according to the conservative estimate of the departments concerned, the annual tax loss of the country is at least 100 billion yuan. In foreign countries, Greece and Germany experts estimate their annual tax evasion and avoidance tax lose respectively at about $40 billion and about 50 billion Mark; Japan only entertainment, hospitals and various religious legal department to no invoice cash transactions to evade tax on more than 1 billion yen; Russia in 1996 2 million 600 thousand enterprises. Enterprises pay taxes only 436 thousand households, accounting for 16%, tax evasion of enterprises reached 52 million 164 thousand households, accounting for 84%, which does not tax the enterprise has 880 thousand, accounting for about 34%; even the relatively sound legal system, a high level of collection, strong awareness of citizens to pay taxes in the United States, the proportion of taxpayers to pay taxes according to law is only 86%. according to the official estimates, at present, the countrys federal tax loss