税收流失不仅意味着财政收入的减少,而且影响资源的有效配置,对经济造成不可估量的负面影响,如何控制税收流失是税务机关面临的重要课题。一、税收流失的类型及经济影响我国税收流失主要有三种类型:遵从性税收流失、制度性税收流失和征管性税收流失。无论何种类型的税收流失,都 Tax loss not only means the reduction of fiscal revenue, but also affect the effective allocation of resources, causing immeasurable economic negative impact, how to control the tax loss is the tax authorities are facing an important issue. First, the type of tax losses and economic impact There are three main types of tax losses in China: loss of compliance tax, the loss of tax system and tax levied by tax collection. No matter what kind of tax loss, are