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在经济全球化的进程中,“税收流失”这一由来已久的现象再一次以全新的面孔出现在人们面前,成为社会各界普遍关注的焦点,也是困扰各国政府的难点。税收流失不仅造成经济运行秩序的紊乱,破坏了公平竞争机制,而且造成国家财政紧缺,政府宏观调控能力减弱,甚至威胁主权国家的经济安全和社会稳定。本文分析了税收流失的经济效应,并在总结我国税收流失原因的基础上提出了相应的政策建议。
In the process of economic globalization, the long-standing phenomenon of “tax loss” has once again appeared in front of people with a completely new face and has become the focus of widespread concern in the community. It is also a difficult point that plagues all governments. The loss of tax revenue not only causes the disorder of economic operation order, undermines the fair competition mechanism, but also causes the state financial shortage and the government’s macro-control ability weakened, threatening the economic security and social stability of the sovereign countries. This paper analyzes the economic effects of tax losses and puts forward corresponding policy recommendations on the basis of summarizing the causes of tax losses in China.