谈税收流失原因及对策

The Drain on Taxation and Countermeasures

我国工商税收每年增幅很大，税收制度日趋完善，但还存在以费代税现象、个别税种不规范、税收法规体系的非协调性、税收征管不严等造成税收流失的问题。本文针对这一问题进行了全面分析，并提出了在规范费的基础上逐步实行费改税，对一些不规范税种局部调整等具体改进措施。

There har been a great annual increase of industrial and commercial taxation in china and the system is becoming perfect, while there still exist some problems such as imposing fees instead of taxation, non-standard of few tax categories, non-coordination of taxation law system and loose collection and management of taxation, which bad to the drain on taxation. This paper offers an overall analysis to these problems and puts forward several concrete improvements such as collecting tax instead of fees and adjusting the non-standard tax categories.