英国税收流失估算方法及启示  

On the Method for Estimating Tax Losses in the United Kingdom and Its Inspirations for China

作　　者：王道树[1] 董丽红[1] 李雪石[2] 

机构地区：[1]国家税务总局收入规划核算司,北京100038 [2]辽宁省地方税务局,辽宁沈阳110001

出　　处：《涉外税务》2009年第8期46-50,共5页International Taxation In China

摘　　要：税收流失估算是世界各国税务机关共同面对的难题。英国税务海关总局自1999年起就开展相关税种的税收流失估算工作,目前已经形成了较为完善的税收流失估算方法和工作体系。借鉴英国在税收流失估算的经验可以为我国开展税收收入能力①估算工作提供重要参考。The estimation of tax losses is a common problem faced by tax authorities around the world. HM Revenue ＆ Customs （HMRC） has been practicing the estimation of tax losses since 1999 and until now a rather perfect estimating method and system has been formed in the UK. Experiences of HMRC can provide an important reference for improving the practice in estimating revenue capacity in China.

关 键 词：税收流失 收入能力 估算 间接税 直接税 

分 类 号：F812.42[经济管理—财政学] TU723.3[建筑科学—建筑技术科学]