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税收流失不但弱化了政府的宏观调控能力,导致了社会财富的分配不公,而且直接损害了市场公平竞争的机制,破坏了税收公平原则。如何有效地控制我国税收流失的规模己经成为我国财税界所关注的热点问题。对我国税收流失问题进行研究,离不开对我国实践中各种税收流失具体问题的分析,需要对我国现实中具体的税收流失问题进行剖析,分析我国税法对控制税收流失相关规定,并得出有现实针对性的结论和政策建议。
The loss of taxation not only weakens the government’s macro-control ability, leads to the unfair distribution of social wealth, but also directly undermines the fair competition mechanism in the market and undermines the principle of tax fairness. How to effectively control the scale of tax loss in our country has become a hot issue in China’s finance and taxation circles. To study the problem of tax loss in our country can not be separated from the analysis of the specific problems of various tax losses in practice of our country. It is necessary to analyze the specific problem of tax loss in our country and to analyze the relevant provisions of our tax law on the control of tax losses. Targeted conclusions and policy recommendations.