国内税收流失类型分析

On Analysis of the Types of the Taxation Loss

文章从分类学角度 ,按不同标准对国内税收法律实务中形形色色的税收流失加以归纳整理 ,主要从导致税收流失的不同治税环境、税收流失是否因税务官员方面引起、税收流失所依存的经济活动之性质、税收流失的表现形式等不同标准对其进行类型分析 ,从而归纳不同类型税收流失的特有成因 ,并提出相应治理策略。

On the basis of domestic researches, the article generalizes and analyses various taxation losses according to different standards including the circumstance of the taxation, the cause by revenuer, the nature of economy actions causing the taxation loss, and so on. And the article also analyses the cause in detail of every type of the taxation loss, and attempts to offer some solutions.