微观税收流失测算与宏观税收流失测算相对应,指采用微观纳税人数据,通过估计具体纳税人样本的税收流失,进而推算形成总体税收流失。本文归纳了微观税收流失测算数据的4种来源,介绍了目前各国税务部门采取的主要微观测算方法以及测算结论,并结合中国实际,总结了各国进行微观税收流失测算的若干值得借鉴的经验。 The calculation of micro-tax revenue loss corresponds with the calculation of macro-tax loss, which refers to the use of micro-taxpayers ’data to estimate the tax losses of specific taxpayers’ samples and further estimate the formation of overall tax losses. This paper summarizes the four sources of the micro-tax loss measurement data, introduces the main micro-measurement methods and calculation conclusions adopted by the tax authorities in various countries at present, and summarizes some experiences worthy of reference in various countries for the micro-tax loss calculation based on China’s actual conditions.