税收流失的经济效应分析及治理对策

Tax lost's economy efficiency analysis and governance countermeasure

在经济全球化的进程中,"税收流失"这一由来已久的现象再一次以全新的面孔出现在人们面前,成为社会各界普遍关注的焦点,也是困扰各国政府的难点。税收流失不仅造成经济运行秩序的紊乱,破坏了公平竞争机制,而且造成国家财政紧缺,政府宏观调控能力减弱,甚至威胁主权国家的经济安全和社会稳定。本文分析了税收流失的经济效应,并在总结我国税收流失原因的基础上提出了相应的政策建议。

In the process of the economic globalization, this old phenomenon of ＂loss of the tax revenue＂ appears in front of people with the brand-new face again, and become not only the concerned point of the whole society, but also the difficult to most governments in the world. The loss of tax revenue not merely makes the order of economical operation disorderly,and violates the mechanism of just competition, but also make public finance less the government expenditure, and reduces national financial capacity, the mainer one is that it threatens the security of economy of the soveneign state with the social stability. This text, lays particular emphasis on the economic analyze of tax revenue loss and the main reason which analyses the tax revenue loss of our country. At last, the article has carried on the preliminary discussion to the Countermeasure that our country controlled the loss of the tax revenue.