对我国地下和公开经济中税收流失规模的测算及启示  

The Scale of Tax Evasion in Underground Economy and Open Economy in China: Measurement and Implications

作　　者：杨绍媛[1] 

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《贵州财经学院学报》2006年第5期48-52,共5页Journal of Guizhou College of Finance and Economics

摘　　要：地下经济和公开经济中都存在着税收流失。现金比率法和潜在收入能力测算法是测算地下经济和公开经济中税收流失规模最常用的方法。利用这两种方法估测我国2000-2004年间税收流失的结果表明,我国现阶段的税收流失在经历了一个下降阶段后,从2002年起又出现了回升趋势。当前我国税收流失主要存在于公开经济当中,而公开经济中又以增值税的绝对规模流失最为严重。大规模的税收流失一方面要求加强税收征管,另一方面要求进行简化税制,降低税率的税制改革。There is tax evasion in underground economy and open economy. Cash ratio and potential revenue capacity is the most commonly used method of measuring it. This paper measures tax evasion in China from 2000 to 2004 and indicates that, after a period of decrease, it has shown an upward trend. Tax evasion mainly exists in open economy, the severest of which being the absolute scale of value added tax. The large scale of tax evasion calls for strengthened tax collection and for taxation reforms simplifying the taxation system and reducing the tax rates.

关 键 词：税收流失 地下经济 公开经济 现金比率法 潜在收入能力测算法 

分 类 号：F812.42[经济管理—财政学]