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地下经济活动是世界各国的共同现象。而且有足够的证据表明其呈日益增长之势。许多国家试图通过各种各样的惩罚措施或者教育,而不是通过改革提高其官方经济活力的税收和社会保障体系来控制地下经济活动。收集地下经济活动的信息是困难的,因为没有一个从事地下经济活动的人愿意让别人知道。但是,地下经济的危害是不可低估的。据估计1994年我国的税收流失规模已占实收税额的55—60%,达到2820—3077亿元。因此,从经济学的角度分析地下经济造成的后果以及治理对策,对我国财税体制改革具有重要的现实意义。
Underground economic activity is a common phenomenon in all countries in the world. And there is enough evidence to show that it is on the rise. Many countries try to control underground economic activity through a variety of punitive measures or education rather than by reforming the tax and social security systems that increase their official economic viability. It is difficult to collect information on the economic activity of the subsistence area, because no one who is engaged in underground economy is willing to let others know it. However, the harm of the underground economy can not be underestimated. It is estimated that the scale of tax losses in China in 1994 accounted for 55-60% of the actual tax revenue, reaching 2820-3077 billion yuan. Therefore, it is of great practical significance to analyze the consequences of the underground economy and the countermeasures from an economic point of view on the reform of fiscal and taxation system in our country.