关于税收流失问题的几点思考  

Views on the tax-drain problem

作　　者：王淑萍[1] 孙晓峰[2] 

机构地区：[1]辽宁税务高等专科学校税务系,辽宁大连116023 [2]东北财经大学财政税务学院,辽宁大连116025

出　　处：《辽宁税务高等专科学校学报》2001年第2期14-16,共3页Liaoning Taxation College Journal

摘　　要：我国目前税收流失问题相当严重 ,已经成为财税界乃至全社会关注的焦点 ,找出税收流失原因及解决对策是一项十分重要的任务。针对我国税收流失的内、外在原因 ,从税制、法制、征管、监督等方面提出了几点对策。At present,the tax-drain problem in our country is so serious that it has become the central issue which China′s financial and tax circles and even the whole society follow with interest.Therefore,it is a very important task to find out the cause of the tax-drain and the solution to it. the present article,in view of the internal and external causes of the tax-drain in our country,puts forward several countermeasures in the light of tax systems,law systems,imposition and management and supervision.

关 键 词：税收流失 依法治税 税制改革 税收征管 

分 类 号：F812.42[经济管理—财政学] F810.42