我国增值税税收流失问题与对策研究

Study on Problems and Countermeasures of VAT Loss in Our Country

增值税作为我国的主体税种,严重的偷逃税行为在很大程度上制约了经济的发展。税收的现金支出刚性、公民纳税意识的薄弱、增值税本身的不完善性、较低的税收征管和执法水平都是造成增值税税收流失的主要原因。因此,提高公民的纳税意识、完善增值税制度、加强税收征管、严格税收执法是治理增值税税收流失的有效途径。

VAT is an important part of our taxation system, but the serious tax evasion hinders the development of economy. The steelness of cash expenditure of taxation, uncompleteness of VAT law, and the low level of tax management and enforcement mainly cause the loss of VAT. Therefore, the valid means of controlling VAT loss includes heightening the civil ideology of paying tax, improving the system of VAT, strengthening tax management and making enforcement strict.