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税收流失是与税收相伴而生的,中国早在秦朝就有“匿田”情况。进入21世纪,税收流失并没有因为人类文明程度的提高、社会的进步和法治的加强而得到遏制,相反却表现为史上前所未有的猖獗。由于面对的纳税人群体过于庞大,个人所得税被称为“天下第一难税种”。本文主要分析了个税流失的成因并提出了相应的治理措施。
Tax loss is accompanied by the tax revenue, as early as the Qin Dynasty in China there “” field “situation. In the 21st century, the loss of tax revenue has not been checked because of the improvement of human civilization, social progress and the strengthening of the rule of law. On the contrary, it has been characterized by an unprecedented rampant in history. As the taxpayers in the face of the community is too large, personal income tax is called ”the world’s first tax-type ". This paper analyzes the causes of the loss of a tax and puts forward the corresponding governance measures.