增值税税款的流失既有我国当前经济处于转型时期深层次经济矛属影响，也有现行税制和征管体制超前于我国社会经济发展水平的因素，还与目前我国税收征管力度，税收的执法环境不完善有关。那丢．如何提高征管水平．进一步优化现行税制和税收管理体制，改善执法环境，有效地控制 The loss of VAT is not only influenced by the deep economic chaos in the current transition period of our country, but also with the current tax system and the system of tax collection and administration ahead of the social and economic development of our country. At the same time, with the current tax collection and management in our country, the tax enforcement environment is not Improve the relevant. That lost. How to improve the level of collection and management Further optimize the current tax system and tax administration system, improve law enforcement environment and effectively control it