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税收流失估算是世界各国税务机关共同面对的难题.英国税务海关总局自1999年起就开展相关税种的税收流失估算工作,目前已经形成了较为完善的税收流失估算方法和工作体系.借鉴英国在税收流失估算的经验可以为我国开展税收收入能力①估算工作提供重要参考.“,”The estimation of tax losses is a common problem faced by tax authorities around the world. HM Revenue & Customs (HMRC) has been practicing the estimation of tax losses since 1999 and until now a rather perfect estimating method and system has been formed in the UK. Experiences of HMRC can provide an important reference for improving the practice in estimating revenue capacity in China.