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我国产生税收流失的发生,主要是因为使税务机关在进行税收的过程中出现问题,也就是税收行为没有达到相关的要求,其次,税收流失与纳税人也存在重大的关联,如果纳税人没有合法缴税,则对导致税收流失严重。更为关键的一点则是我国制定的税收制度和相关的法律法规也是致使税收流失的因素之一。自从改革开放以来,完善税收制度,治理税收流失一直都是我国财政在发展的过程中存在的难题。为了解决这一问题,我国不断的深入研究和探索合理的税收方案,并加强对市场的调查,进而不断的完善税收制度,但是效果并不是十分的显著,对于预防税收流失的现象,我国必须要准确把握税收规,进行税收流失的测算,并根据税收流失的总体情况,制定科学的税收管理体制,对相关的税收制度进行改革,这样才能提升税收流失的治理效果。本文将对我国税收流失的测算展开深入的分析,并提出科学的质量对策。
The tax losses that occur in our country are mainly caused by problems that tax authorities have in carrying out taxation, that is, taxation behaviors do not meet the relevant requirements. Second, there is a significant correlation between tax losses and taxpayers. If the taxpayers do not have legal Taxation, then led to serious loss of tax revenue. More crucially, the tax system and relevant laws and regulations formulated by China are also one of the factors that cause the tax losses. Since the reform and opening up, the improvement of the tax system and the management of tax losses have always been the problems our country’s finance has in its development. In order to solve this problem, our country constantly studies and explores reasonable taxation plans, and strengthens the investigation of the market, so as to further improve the taxation system. However, the effect is not very significant. For the prevention of tax losses, China must Accurately grasp the tax rules for the calculation of tax losses, and in accordance with the general situation of tax losses, the development of a scientific tax management system, the relevant tax system reform, so as to enhance the tax loss governance effect. This article will carry out an in-depth analysis of the calculation of tax losses in our country and put forward scientific quality measures.