税收流失规模:地下经济视角的分析  

The scale of tax drain: an analysis from a perspective of underground economy

作　　者：梁朋[1] 

机构地区：[1]中共中央党校经济学部,北京100891

出　　处：《中国青年政治学院学报》2001年第1期66-72,共7页Journal of China Youth College for Political Sciences

摘　　要：运用现金比率法和收支差异法对我国地下经济和税收流失的规模进行测估 ,我国目前由于地下经济的存在而导致严重的税收流失 ,这提醒我们对税收的重点、税制改革的方向以及税制结构的调整等一系列问题 ,需要重新加以思考。After applying the methods of cash ratio and revenue-and-expenditure divergence to the measuring of the scale of China's underground economy, this paper finds out the fact that there is a close relation between underground economy and tax drain, and the latter has become more and more serious. Therefore, the author propose to reconsider such issues as key objects of taxation, the direction of taxation reform and the adjustment of taxation structure.

关 键 词：税收流失 标准税率 收支差异法 现金比率 税收流失规模 税收证管 地下经济规模 

分 类 号：F810.423[经济管理—财政学]