摘要:税收是国家财政收入的主要形式，对税收流失问题进行系统的研究分析并据此探索治理的对策是当前一项紧急任务。本文从滨海县税收征管的情况，税收流失的现象入手，在界定税收流失的定义与分类的基础上分析县城税收流失产生的原因及由此产生的对县城经济方面的影响。绪论部分，说明滨海县城现阶段税收流失现象，分析税收收入从哪些领域流失，确定本文研究的内容及对地方税收征管的意义。在税收流失的理论框架基础上，分析税收流失的原因及对地方经济发展的影响。提出治理地方税收流失的对策。从政府角度和纳税人两个角度进行税收纳税分析，提出具体措施以改善县城税收流失现象。

关键词   税收流失；税收管理；税务稽查；税收法制化

Abstract:Tax is the main form of national fiscal revenue  , it is also the focus of social problems. So to analysis of the tax loss systematically and accordingly explore countermeasures are  urgent tasks of current. This paper from the BinHai   county tax collection, with the loss of tax revenue is based on the definition and classification of tax losing to analysis of the cause of loss of the county tax and the impact on the county economic impact. The introduction  part is that To analysis the current tax loss of   Binhai County of tax revenue from what field loss. This paper studies the content and significance of local tax collection and administration. The theoretica framework  of tax losses. That based on the theoretical analysis of the reason of tax losing to analysis the impact on local economic development. Take some countermeasures for tax loss. To analysis The  loss of tax revenue from two angles, the perspective of the government and taxpayers. Put forward specific measures to improve the tax revenue loss phenomenon.

Keyword   the loss of tax revenue       tax administration  auditing inspection      administration

　　　研究本文主要是有利于进一步完善现有的财税理论体系和促进深化财税理论相关问题的研究。虽然我国对于税收流失问题的研究一直都比较分散、理论也比较落后，不够系统，以至财税理论与实践之间还存在一定程度的脱节，但却税收流失问题却一直是各方关注的焦点与热点。从整体与部分的角度来看，地方税收流失问题的系统化、理论化的研究对财税理论是一种新颖而有益的探索。从小的方面来说，地方税收流失问题的研究对于整个国家的税收流失的全面研究具有很大的贡献。