我国税收流失现状以及基本治理措施

摘  要
税收流失一直是困扰世界各国财政工作的一个难题，税收流失不但减少了我国的财政收入，而且弱化了税收宏观调控功能和资源的有效配置，加剧了收入分配的不公，延缓了经济发展。
本文主要通过对我国税收流失的现状进行了分析，比较西方国家以及我国目前治理税收流失的基本手段，进而从两个方面提出治理税收流失的措施。法律制度方面和伦理道德方面。

关键词：税收流失；措施；法律制度；伦理道德。
Abstract
With the development of market economy and social transformation, the traditional moral culture was unprecedented impact, value orientation and the moral behavior are presenting the new changes. Therefore, tax evasion from ethics perspective is wide attention. In the current ethics has into govern by thought, tax policy, tax collection of such tax work each level.
  The loss of tax revenues have been troubled world financial work on a difficult problem in China not only reduced tax loss of fiscal revenue, but reduces the tax macro-control function and efficient allocation of resources, increasing the distribution of income inequality, delaying the economic development.
  This article mainly from the following aspects of the tax loss is analyzed. The definition of first through defining ethics, analyzes the category and clear ethical ethics and tax contact to analysis the influence of the four important reasons for tax evasion, respectively is the tax system is not standard and perfect, tax collection level is not high, forming no credibility of environment and atmosphere. Then at home and abroad from ethics Angle of clear measures and methods. Govern by . In the end, based on the analysis from an ethical perspective, and puts forward the problems of Chinese tax loss control countermeasures.

 
Keywords: tax loss；measures；legal system；ethics

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