近年的税收大检查表明,国营、集体企业的偷漏税面在50％左右,个体工商户则在80％以上。偷税漏税使财政收入大量流失,非认真整治不可。本文试对控管偷漏税问题提出一些探讨性意见。一、体制上的漏洞。我国现行的财政收入体制,基本上是下达税收任务的包干体制,它受地方财政收支平衡机制的制约。一定时期内的税收收入,在很大程度上取决于当年财政支出的规模,当收不抵支时,税收正常优惠受到限制,当收入完成后,应征的也不征了。现在基层税务机关有很大的减免权,他们往往过多地考虑本地区经济效益,使税收杠杆向地方倾斜,以致出现大量不符合政策的减免税,削弱了税法的严肃性,在客观上为税收跑、冒、滴、漏、偷创造了宽松的环境。同时,税收减免大量投向亏损企业,掩盖了一些企业经营上的问题,使税负不公现象更加严重。我们认为,要解决上述问题,必须采取如下措施:第一,改革财政收入管理体制,实行分税制。中央和地方收入自成体系、互不干涉,既可体现国家的宏观 In recent years, a large tax inspection shows that the state-owned and collective enterprises have a tax rate of about 50% and individual industrial and commercial households account for more than 80%. Tax evasion tax so that a substantial loss of fiscal revenue, non-serious remediation can not. This article attempts to control the problem of tax evasion and puts forward some tentative opinions. First, the institutional loopholes. The current fiscal revenue system in our country is basically a system of duty-bound work that issues tax tasks. It is subject to the balance of revenue and expenditure of local governments. Tax revenue in a certain period depends largely on the scale of fiscal expenditure of the year. When the tax revenue is not covered, the normal tax concessions are restricted. When the income is completed, the requisition will not be requisitioned. At present, the tax authorities at the grassroots level have a great deal of power of relief. They often give too much consideration to the economic benefits of the region and tilt their tax levies to the local level, resulting in a large number of tax breaks that do not meet the requirements of the government, which have weakened the seriousness of the tax law, objectively Tax run, run, drip, drain, steal to create a relaxed environment. At the same time, a large number of tax breaks have been devoted to loss-making enterprises, which have covered up some business problems and made the tax burden worse. We think that in order to solve the above problems, the following measures must be taken: First, to reform the fiscal revenue management system and implement a tax-sharing system. Since the central and local revenues are self-contained and non-interfering with each other, they can reflect the national macroeconomic