黑龍江省稅收流失問題研究.pdf

1、暈J爭圖分類號(hào)：FSl042田際岡書分類號(hào)：3362公共管理碩士學(xué)位論文黑龍江省稅收流失問題研究碩士研究生：導(dǎo)師：申請學(xué)位：學(xué)科、專業(yè)：所在單位：答辯日期；授予學(xué)位單位：仇玉穎米加寧教授公共管理碩士公共管理黑龍江省國家稅務(wù)局2005年12月哈爾濱[業(yè)大學(xué)毫產(chǎn)。821290哈爾濱工業(yè)人學(xué)公共管理煩十學(xué)位論文AbstractThetaxrevenuetossisaphenomenonaccompanieswiththedevelopment

2、ofltaxrevenueThetaxrevenuelOSShasalonghistoryandhindersthefunctionoftaxregulationinthesocietyFurthermore，ithashugeimpactonsomemajoraspectsofsocialeconomy，suchasthegovernmentfinancialrevenue，themacroscopiceconomicalregula

3、tion，theallocationofsocialresources，theemployment，aswellasincomeallocationTherefore，itisimportanttostudythereasonsoftaxrevenueloss，andthenfindoutthewaytegulatethelossoftaxrevenueaccordinglyDuetonatureoftaxrevenuelossandt

4、hecostconstraintsofcollectingtaxrevenue，itisimpossibletoeliminatetaxrevenuelossThus，howtoregulatetaxrevenuelosswithincertainscopebecomesanimportantissue，whichneedstobefacedandsolvedbyaliJevelofgovernmentsThearticlefocuse

5、sontheresearchoftaxrevenuelossintheHeilongjiangProvinceCombinedwithpracticalworkexperienceandstartsfromthegeneralresearch，thearticledefinesthebasicconceptoftaxrevenueloss，andintroducesthevarioustypesoftaxrevenuelossandre

6、levantresearchconducteddomesticallyandover—seaTostudythetaxrevenuelossthefirstproblemisthelOSSscaleanditisalsothefoCUSdifficultyoftheacademicresearchBasedontherelevantmeasuretheoryandmethods，thearticleanalyzedthescaleoft

7、axrevenuelossinundergroundeconomyandongroundeconomybyconductinganalysisofthedifferenceandcapacityoftaxrevenueThearticlefirstconcludesthescaleofthetaxrevenuelossofHeilongjiangProvinceforthepast10yearsThearticlefurtherelab

8、oratesthereasonsoftaxrevenuelOSSthroughcasestudyandstandardanalysis，quantitativeandqualitativeanalysisThearticleanalyzedthereasonsoftaxrevenuelossbyfocusingoninternalfactor，systematicfactor，collectingfactorandsocialfacto

9、r，tonamejustafewThus，thearticleprovidessolidtheoreticalandrealisticbasisforregulationoftaxrevenuelOSSThe10ssoftaxrevenueisduetosomeinternalfactorssuchaspeoplepursuingthemaximizationofselfinterest，lackingofinformationsymm