某地私营企业税收流失研究.doc

摘要:税收收入是国家财政收入最主要的来源，是国家健康发展的经济保障。近几年来，私营经济有了很大的发展，在我国经济中占有举足轻重的地位。它对于增加国家财政收入，满足人们的物质和文化生活需要起到了一定的作用，在国家财政收入占有重要地位。然而私营企业在蓬勃发展的同时，由于缺乏科学性，技术性的管理，在经营，税收，盈利等各方面都暴露了各种弊端。私营企业投资人为了实现投资收益最大化，运用偷税、漏税、逃税、避税等多种手段逃脱国家合法纳税。税收流失的存在破坏了法律的严肃性，影响了政府的财政收入，也制约了国家的经济发展。本论文通过实地考察，资料收集等方式对徐州私营企业的税收流失的现状及其原因加以分析。并在借鉴国内外治理税收流失的经验及启示的基础上，提出了治理徐州税收流失的有效性建议。

关键词  私营企业；税收流失；税收征管

Abstract:The tax revenue is the main source of revenue and the guarantee for the healthy development of the national economy. In recent years, the private economy has developed greatly, occupy the position of play a decisive role in the economy of our country. It has played a certain role, occupies an important position in the national fiscal revenue for increasing state revenue , meet the people's material and cultural life. However, private enterprises to flourish at the same time, because of the lack of scientific, technical management in the business tax, the profit, are exposed to various defects. For private investors, in order to achieve the maximum return on investment, using a variety of tax evasion, tax evasion, tax evasion, tax avoidance means escape legitimate state tax. Tax loss destroyed the seriousness of the law, the impact of the government's fiscal revenue, has restricted the development of national economy. In this thesis, through site visits, data collection, etc. to be analyzed Xuzhou private sector status and the reasons of the loss of tax revenue.And learn from the experience and revelation of governance loss of tax revenue on the basis of the recommendations of the effectiveness of the governance Xuzhou loss of tax revenue.

Keywords   Private business  The loss of tax revenue  Tax collection

选题意义

　　　税收是国家为满足社会公共需要，凭借公共权力，按照法律所规定的标准和程序，参与国民收入分配，强制取得财政收入的一种特定分配方式。它体现了纳税人与国家在纳税、征收的利益分配上的一种特定关系。改革开放以来，我国私营企业得到了迅猛发展，在促进我国经济增长、提高人民生活水平、增加税收收入、解决人民就业等方面起到了举足轻重的作用。然而私营企业的税收贡献却与其发展规模、经济效益等很多方面不相适应。私营企业的税收流失现象日益严重，己经成为社会各界普遍关注的热点。据调查，徐州私营企业税收流失现象在我国企业中所占比率比较高，如何用科学发展观解决税收流失问题，降低私营企业偷税漏税等现象的发生，提升在我国所有企业中的的竞争力，是当前社会主义税收法制建设中不容忽视的重要问题，应当受到社会各界的普遍关注。