摘要
税收流失不仅严重影响到国家财政收入的规模,而且在税收流失的过程中产生的一系列不良的经济效应,会逐渐渗透到经济发展的各方面。黑龙江省国有经济比重大,税收流失的内在机理、形式以及影响都有其自身的特点,其税收规模与经济增长呈正相关,税收流失规模低于全国水平,但其流失规模有增加的趋势。应规范政府职能,在一定时期内捋清税费关系,减轻纳税人的额外负担。抓住时机进行税制改革,使纳税人税收负担趋于合理。进一步完善征收管理法,加大对偷逃税款的惩罚力度,提高纳税人违法成本。
The loss of the tax revenue not only influences the scale of the national fiscal revenues, but also produces a series of bad economic effects, will gradually permeate through the different fields of economic development. Heilongjiang Province has a large proportion in state - owned economy Inherent mechanism, form and ir, fluence of tax revenue of loss have their own characteristics. Its scale of tax revenue and economic growth present proportion, the scale of loss of the tax revenue is lower than the national level, but has trend of increase. We Should standardize government＇s function, grasp the relation of the expenscs of taxation during a specified period time, and lighten the taxpayer＇ s added burden. Catch the opportunity and carry on the tax system reform, make the tax revenue of the taxpayer tend to be rational. Further perfect the law of managing, strengthen the punishment dynamics that evades taxes, raise the illegal cost of taxpayers.
出处
《商业经济》
2005年第11期13-16,共4页
Business & Economy
基金
黑龙江省社会科学基金项目<逃税:机理
博弈模型与对策研究--博弈论在我省征管中的应用>的阶段性成果。项目编号(04-A0022)
关键词
税收流失
地下经济
数量分析
税制改革
loss d tax revenue
underground economies
quantity analysis
tax system reform
