论文部分内容阅读
全世界都面临地下经济问题。由于处于转轨期和发展中阶段，中国地下经济很活跃，用现金比率法测算已占 GDP的 10％左右。中国地下经济呈现出规模大、范围广、波动明显和政府人士介入严重等特点。地下经济导致大量遵从性税收流失，产生财政收入效应、资源配置效应和收入分配效应。治理地下经济与税收流失，应从纳税人不遵从纳税的原因出发，但根本之计是通过深化改革规范和完善市场体系，转变政府职能，提高政府经济管理能力。
The world faces underground economic problems. Due to the transitional phase and the developing phase, the underground economy in China is very active. The cash ratio method has accounted for about 10% of GDP. The underground economy in China is characterized by its large scale, wide scope, obvious fluctuations and serious involvement by government officials. Underground economy led to a large number of compliance tax losses, resulting in fiscal revenue effects, resource allocation and income distribution effects. Governance underground economy and tax losses should start from the taxpayers do not comply with the tax reasons, but the fundamental measure is to deepen the reform and standardization and improve the market system, change the government functions and improve the government’s economic management capabilities.