偷漏税是一种全球性现象,发展中国家尤为严重.1986年,全美被偷漏的联邦所得税额达到1000亿美元,25%至42%的美国公民存在着程度不等的偷漏税行为.1979年,英国国内税务部部长威廉·派尔就英伦三岛的偷漏税情况作过一次估计,断言偷漏税额占了国内生产总值的7.5%.印度的情况更为严重,偷漏税总额占整个国民收入的一半.在我国,偷漏税的问题也相当突出,1988年的税收大检查表明,国营、集体企业的偷漏税面在50%左右,个体工商户的偷漏税面在30%以上,仅四川一省,1985、1986两年,偷漏税额就有2.8亿元之多,这当中还不包括大量存在着的“暗数”.国外一些税务专家进行过一次测算:假如政府能够有效地控制偷漏税行为,西德的所得税税率可以降低二十至三十个百分点,美国则可以降低四 Tax evasion is a global phenomenon that is particularly severe in developing countries, with federal income tax stolen in the United States reaching $ 100 billion in 1986 and between 25% and 42% of U.S. citizens having varying levels of tax evasion .1979 In ‧ the British Minister of Internal Revenue, William Pyle, made an estimate of the tax evasion on the British Isles and concluded that the amount of tax evasion accounted for 7.5% of the gross domestic product. The situation in India is even worse. The total amount of tax evasion accounts for the entire In our country, the problem of tax evasion is quite prominent. The tax inspection in 1988 showed that the tax evasion by state-owned enterprises and collective enterprises was about 50% and the tax evasion by individual industrial and commercial households was over 30%, only Sichuan Province, 1985,1986 two years, there are as much as 280 million yuan of tax evasion, which does not include the existence of a large number of “dark numbers.” Some foreign tax experts conducted an estimate: If the government can be effective To control the behavior of tax evasion, the income tax rate in West Germany can be reduced by 20 to 30 percentage points while that in the United States can be reduced by four