| 国内税收流失类型分析 |
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| 引用本文： | 王洪宇.国内税收流失类型分析[J].浙江万里学院学报,2003,16(1):61-65. |
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| 作者姓名： | 王洪宇 |
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| 作者单位： | 浙江万里学院法学院,宁波,315100 |
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| 基金项目： | 浙江省哲学社会科学“十五”规划课题“浙江税收流失的法律控制研究” |
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| 摘 要： | 文章从分类学角度，按不同标准对国内税收法律实务中形形色色的税收流失加以归纳整理，主要从导致税收流失的不同治税环境、税收流失是否因税务官员方面引起、税收流失所依存的经济活动之性质、税收流失的表现形式等不同标准对其进行类型分析，从而归纳不同类型税收流失的特有成因，并提出相应治理策略。
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| 关 键 词： | 税收流失 类型 治理策略 治税环境 税收政策 税收制度 税法 |
| 文章编号： | 1671-2250(2003)01-0061-05 |
| 修稿时间： | 2002年12月9日 |
On Analysis of the Types of the Taxation Loss |
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| WANG,Hong,yu.On Analysis of the Types of the Taxation Loss[J].Journal of Zhejiang Wanli University,2003,16(1):61-65. |
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| Authors: | WANG Hong yu |
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| Abstract: | On the basis of domestic researches, the article generalizes and analyses various taxation losses according to different standards including the circumstance of the taxation, the cause by revenuer, the nature of economy actions causing the taxation loss, and so on. And the article also analyses the cause in detail of every type of the taxation loss, and attempts to offer some solutions. |
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| Keywords: | the taxation loss the taxation loss caused by policy the taxation loss caused by system the taxation loss caused by revenuer the taxation loss caused by the underground economy |
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