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税收流失是指在一定的税收制度条件下,国家对所有经济活动所产生的收入应征收而未征收到的税款。这里所指的经济活动,包括“地上经济”和“地下经济”。“地上经济”是指已纳入国民经济核算体系并在国家有效控制范围内的经济活动以及由此获得的收入；“地下经济”是指在政府的
Tax loss refers to the tax system under certain conditions, the state for all income generated by economic activities should be levied without collection of taxes. The economic activities referred to here include “aboveground economy” and “underground economy.” “Above-ground economy” refers to the economic activities that have been incorporated into the system of national accounts and are effectively controlled by the state and the revenues derived therefrom; “underground economy”