对税收流失监测和控制的“完美”与否是众多国内外经济学者评价税制成功与否的标志。在我国,由于财税体制仍处于改革和创新阶段,税收流失比较严重。如何减小并控制税收流失规模也就成为我国财税体制改革的焦点问题之一。本文从税收流失的界定入手,分析了税收流失产生的原因,并提出了我国治理税收流失的基本思路。 The “perfect” or not of monitoring and controlling the tax loss is the sign that many domestic and foreign economists evaluate the success of the tax system. In our country, due to the fiscal and taxation system is still in the reform and innovation stage, the loss of tax is more serious. How to reduce and control the scale of tax losses has also become one of the key issues in the fiscal and taxation system reform in our country. This article starts with the definition of tax loss, analyzes the causes of the tax loss, and puts forward the basic idea of ​​how to control the tax loss in our country.