黑龙江省税收流失:理论、模型与估测——收支差异法原理与应用

Tax Losses in Heilongjiang:Theory,Model and Estimate——Principle and applies of Income and Experses Difference Follows

税收流失是困扰社会发展的一个重大问题,它不仅会影响一国政府的财政收入,而且还会导致政府经济信息失真、误导政府经济决策、挑战国家税法的权威性。因此,通过研究税收流失理论、构建模型对黑龙江省税收流失规模进行模拟估测,从而有效地为贯彻和实施税收精细化管理提供理论支撑。

Tax losses is a important issue that perplex the development of social, its Not only be able to affect budgetary income of a government , but also lead to economic information lack fidelity of government, Mislead the government economy decision -making , challenge the authority of tax law. Therefore, in order to provide Theory basis of Carrying out tax Refinement administration, we should estimate Tax losses simulation of our province through Building a model.