一、税收流失的定义和组成所谓税收流失是指一个国家或地区在一定期限内，实征税额与法定应纳税额之间的差额。它包括偷税、逃税、骗税、欠税及应缴未缴税、应征未征等未履行纳税义务的行为和税务机关征管不力所形成的税收“跑、冒、滴、漏”。换言之，税收流失就是纳税人不履 First, the definition and composition of the loss of tax The so-called tax loss refers to a country or region within a certain period of time, the amount of the actual tax and the statutory tax payable the difference between. It includes tax evasion, tax evasion, tax fraud, tax arrears and unpaid tax payable, and the non-payment of tax due and other non-payment of tax obligations, and tax collection and management by tax authorities. In other words, tax loss is the taxpayer’s failure to perform