从税收流失的现状谈治理对策

On Countermeasures for the Present Situation of Tax Losing

税收流失已成为我国税收领域的一项顽症,它减少了国家的财政收入,严重干扰了正常的税收工作和社会经济生活秩序。遏制税收流失,保证财政收入的顺利实现,是当前税收刻不容缓的任务。通过健全法制,全面推进依法治税;强化征管,建立现代化的税收征管体系;加大税法宣传力度,转变公民税收观念;健全税务监督机制等手段来治理税收流失。

China＇s tax revenue loss has become a persistent ailment in the area of tax. It reduces the country＇s fiscal revenue, and seriously disturbs the normal tax work, as well as the social and economic order. It is an urgent task for the present, to hold back the loss of tax revenue so as to ensure the smooth fulfillment of the fiscal revenue. To harness the tax revenue losing, possible countermeasures are suggested as follows： improve the legal system, promote the tax law, strengthen the collection and management, establish the mod- em tax collection system, increase publicity of tax law, change the citizens＇ ideas about tax, and establish a sound tax monitoring mechanism.