对税收流失的基本界定

Definition of taxation loss

本文认为税收流失是指在一定的税收制度条件下 ,由于税收行为关系人的行为失当 ,税收行为环境状况恶化 ,或税制配置不当 ,以及行为关系人的行为与环境之间不协调 ,甚至相互冲突所引起的各种形式的税收非正常耗散与漏损 ,以及由此引起的社会经济相关效应。文章还对税收流失及有关问题作了相应的基本界定。

The author regards taxation loss as all kinds of abnormal taxation dissipation and leakage under the specific taxation system. Taxation loss is caused by the following: improper taxation doing, deterioration of taxation circumstances, inappropriate taxation system, disharmony and conflict between circumstances and related parties of taxation relation. The paper also defines the other problem relating to taxation loss, on the whole.