摘要
本文介绍了美国国内收入局(IRS)于20世纪60年代启动"税收遵从评估项目"(TCMP),从1979年开始据此进行税收流失估算,以及从2000年开始启动"国家研究项目"(NRP)继续开展税收流失估算工作的历程。文章对美国国内收入局采用的估算方法进行了详细介绍,对其利用估算结果制定美国税收征管战略的情况进行了全面分析。最后,借鉴美国经验对我国开展税收流失估算工作、制定税收征管战略提出了几点建议。
This paper first makes an introduction about the course of IRS in coping with tax erosion that IRS launched the TCMP Project in 1960s and based on the project IRS started estimating the tax erosion in 1979;then restarted the new program regarding the tax erosion in 2000,the NRP project,and then the paper elaborates on the estimation method adopted by IRS and makes multi-analysis on how the US government agencies utilize the results of the estimation to design its tax collection and administration strategy,and finally it puts forward some suggestions regarding China＇s tax erosion estimation and the formulation of China＇s tax collection and administration strategy by referring to American experiences.
出处
《涉外税务》
CSSCI
北大核心
2011年第8期12-22,共11页
International Taxation In China
关键词
税收流失
估算方法
征管战略
Tax erosion An estimation method Collection and administration strategy
