我国地下经济税收流失趋势及治理  

作　　者：李建芳[1] 高艳荣[1] 

机构地区：[1]暨南大学经济学院

出　　处：《企业经济》2015年第10期170-174,共5页Enterprise Economy

摘　　要：在地下经济规模测度方面,现金比率法是一种较为成熟的方法。我国由于现金交易量庞大,该方法更具有适用性。本文对我国1999年-2014年地下经济相关数据进行实证分析,结果显示:我国地下经济规模自2008年以来出现较明显起伏变化;由地下经济所导致的税收流失比率呈下降趋势,但绝对规模值仍较大,产生了诸多不利影响。鉴于此,提出应加强廉政建设、推进结构性减税、打击逃税行为、促进公开经济健康发展的对策建议。Cash ratio method is a mature method to measure the scale of underground economy. Because cash transactions in China are huge, this method is a more appropriate choice for our country. With an empirical analysis based on the data from Chi- na from 1999 to 2014, the results show that the size of China＇s underground economy has been in obvious fluctuation since 2008; while the ratio of tax loss caused by underground economy has trended down, the amount of tax loss is still large, which brings about some negative effects. Thus, in order to shrink underground economy scale and reduce tax loss, some measures are suggested, including enhancing honest political construction, implementing structural tax reduction, cracking down on tax evasion, and promoting the healthy development of exposed economy.

关 键 词：地下经济 税收流失 趋势 现金比率法 治理措施 

分 类 号：F812.42[经济管理—财政学]