税务稽查、税收优惠与税收流失研究

The Study on the Relationship of Tax Audit,Credit of Tax and Loss of Revenue

我国存在着严重的税收流失问题 ,造成这个问题的主要原因包括税务稽查不力和税收优惠过多过滥。治理税收流失 ,需要进一步加强税务稽查 ,并对税收优惠进行规范和整治。

There are some grievous problems of tax leakage in the taxation collecting,which mainly result from the weakness of tax audit and the torrent of favorable treatment.So we should deal with this problem in great pain.To avoid the problem of tax leakage,we should strengthen the work of tax audit,and standardize the tax priority.