文章从分类学角度 ,按不同标准对国内税收法律实务中形形色色的税收流失加以归纳整理 ,主要从导致税收流失的不同治税环境、税收流失是否因税务官员方面引起、税收流失所依存的经济活动之性质、税收流失的表现形式等不同标准对其进行类型分析 ,从而归纳不同类型税收流失的特有成因 ,并提出相应治理策略。 From the perspective of taxonomy, this dissertation summarizes all kinds of tax losses in domestic tax law practice according to different standards. It mainly analyzes the different tax environment which leads to the tax loss, whether the tax loss is caused by the tax official and the economic activity depends on the tax loss Nature of the loss of tax revenue forms of expression of their different types of analysis of them, so as to induce the unique causes of different types of tax losses and propose appropriate management strategies.