当前,财政收入流失问题相当严重,对振兴国家财政产生了不利的影响。因此,强化收入征管和监督,制止收入流失,是财税部门面临的一项紧迫任务,也是财政监督工作的一个重要内容。财政收入流失的渠道很多,主要有以下几个方面:偷逃税收行为屡禁不止。据有关部门估计,目前约有30%以上的国有企业、60%的合资企业、80%的私营企业通过编造假帐、隐瞒收入、虚报出口等手段,偷税、骗税甚至抗税,而个体工商业户偷逃税收的现象则更为普遍。严重的偷、逃、骗、抗税行为,造成了财政收入的大量流失。1995年,某地区曾作过一次测算,仅个体私营税收一项,一年的流失额就将近1000万元。 At present, the problem of loss of fiscal revenue is rather serious, adversely affecting the revitalization of state finances. Therefore, to strengthen the collection and supervision of income and stop the loss of revenue is an urgent task facing the finance and taxation department and an important part of financial supervision. There are many channels for the loss of fiscal revenue, mainly in the following aspects: Repeal of tax evasion behavior. According to estimates by relevant departments, at present, about 30% of state-owned enterprises, 60% of joint ventures and 80% of private-owned enterprises evade tax evasion, fraud or even tax evasion by making false accounts, concealing incomes and exporting fake goods. Individual industrial and commercial households The phenomenon of tax evasion is even more prevalent. Serious steal, escaping, cheating, anti-tax acts, resulting in a substantial loss of fiscal revenue. In 1995, an estimate was made in a certain area. Only one individual and private tax revenue will amount to nearly 10 million yuan a year.