我国营业税税收流失的相关问题探析.doc

摘要:营业税税收流失的存在不仅仅影响政府的财政收入，也威胁国家的经济发展，破坏了法律的严肃性。随着税收流失在全球的泛滥与猖撅，税收流失的治理已成为世界性难题，并为社会各界所广泛关注。即使是在法制比较健全、征管水平较高、公民纳税意识较强的美国，据劳工部和国内收入署的估计，全美纳税人依法纳税的比率也仅达到87%。在我国，特别是在市场经济转轨的新时期，各种独立经济利益机制的驱动，使得人们力求减轻自己的税收负担，加之制度、体制、政策、征管等方面的缺陷，营业税税收流失现象愈演愈烈，这不仅困扰着税收，而且也威胁着国家的经济发展。因此，从理论和实践的结合上就这一问题展开研究显得异常迫切。

　　　本文共分为五个部分。第一部分，绪论。主要论述本文的研究背景，目的、意义，国内外研究现状分析以及本文的研究思路和研究内容等；第二部分，国家税收流失相关理论研究。对涉及国家税收流失的相关概念进行界定，概述了税收流失的特征、类型、表现方式及税收流失的危害分析；第三部分，南平市营业税税收流失现状分析。主要是立足于南平市营业税税收流失的现状，并对其进行分析，包括对基本情况的介绍，特别指出了南平市税收流失管理存在的问题，并从其原因加以分析；第四部分，国内外税收流失治理的经验及启示。通过介绍美国等一些国家和国内部分地区的税收流失治理措施，总结经验，提出可借鉴的理论和方法；第五部分，营业税税收流失治理的对策研究。通过对南平市税收流失问题进行研究，提出有效遏制税收流失的基本对策，并对国家地方税收流失研究进行了初步探讨。

关键词：营业税；税收流失；治理；规模测算；对策

Abstract:Sale tax losing not only afeets the governmental financial income，and also breaehes the seriousness of the law. As the flooding and raging of the loss of tax revenue all over the world，the administration of it has become a world wide problem and has aroused wide concern of all the countries. Even in the United States,a country which have the relatively sound legal system,the higher the level of collection and management,and a strong awareness of citizens to pay taxes,but according to the Labor Department and Internal Revenue Department estimates that U.S.taxpayers to pay taxes according to the ratio just reached 87% only. In our country,articularly in a new period of market economy,people are driverred by the economic interests of a variety of independent mechanisms in order to reduce their tax burden,in addition to systems,structures, policies,deficiencies in the areas of collection and management,the tax-losing is growing.It is not only trouble with tax income,but also a threat to the country's economic development. Therefore，it is necessary and exigent to intensive the study of tax losing theory and practice.

　　　This article is divided into five parts:the first part is the introduction,mainly introduced the background and purpose,significance,and study summarized and about the development of research methods and ideas；the second part is mainly the theoretical research of the state's tax-losing.Involving the related concept tax-losing,outlined the type of tax-losing,hazard analysis and expression; The third part is standing from NanPing Sale tax-losing, combining with the introduction of current situation,especially point out the problems about the revenue management,and analyses from the reason.The fourth part sums up experience by introducing some foreign country and state,raising the theories and methods about how to control the tax-losing.The fifth Part mainly study sale tax-losing problems and put forward effective loss of revenue which contain the basic counter measures.Last explore effective measures to control the national revenue losing.

Key words: Sale tax; tax-losing; control ;estimation of size; countermeasure