摘要
地下经济可以通过发展与游说活动相关的腐败寻租活动影响我国的国家政治安全,还可以通过扭曲真实经济数据、加剧税收漏出、引发资源错配等方式影响我国的国家经济安全,同时还能影响我国科技文化安全。有效治理地下经济,应着力于降低实际税负水平;简化税制,降低遵从成本;加强税收部门与工商、司法、银行等机构协调;转换政府职能,推动简政放权。
The underground economy can influence China's national political security by corrupt practices. Meanwhile, the underground economy hampers national economic security by distorting economic data, exacerbating tax evasion, inducing improper allocation of resource. It also has negative effects on science and culture of our country. Solving these problems depends on strategies including tax reduction, downsizing tax system, reducing tax compliance cost, enhancing coordination among industrial and commercial authorities, judicial departments and banks. At the same time, we need transformation of governmental function, administrative simplification, and delegation of power.
出处
《改革》
CSSCI
北大核心
2014年第5期148-154,共7页
Reform
基金
国家社会科学基金青年项目"转型期中国地下经济的评估和治理"(批准号:10CJL016)
中央高校基本科研业务费专项资金资助项目"中国地下经济的区域分布特征研究"(批准号:NKZXB1422)
关键词
国家政治安全
国家经济安全
地下经济
地下经济表现
national political security, national economic security, underground economy, forms of undergroundeconomy