税收流失严重,财力紧张加剧税收是支撑国家经济发展,增强综合国力,提高人民物质文化生活的主要财力来源,是调节社会经济生活的重要经济杠杆,是加强国家经济职能的重要保证,也是国家通过社会再分配来调节各地区、阶层和部分人的收入,缩小社会贫富差距和地区发展差距,实现共同富裕目标的重要手段。税收是取之于民用之于民的。依法纳税是每一个单位和个人必须履行的职责和义务。然而,由于我国税收法制还不健全、征管机制滞后,加上法制观念和纳税意识淡漠,有法不依、执法不严等原因,税收漏洞较多,流失严重。据有关资料透露:国有企业的偷漏税面为30%,乡镇企业的偷逃税面为60%,个体经济的偷抗税面为80%,三资企业的偷避税面为90%,个人调节税的偷漏税面为95%,还有几乎100%的无证摊点在偷漏税。近几年,全国每年流失 Tax losses are serious, financial resources are exacerbated, taxation is the main source of financial resources that supports the country’s economic development, enhance overall national strength and enhance people’s material and cultural life. It is also an important economic lever for regulating social and economic life, an important guarantee for strengthening the country’s economic functions, Social redistribution to adjust the income of all regions, sectors and some people, narrowing the gap between the rich and the poor in society and the gap in regional development, and realizing the goal of common prosperity. Taxes are taken from the people for the people. Paying taxes according to law is the duty and obligation that every unit or individual must fulfill. However, due to the imperfect tax system in our country, the lack of collection mechanism and the lack of awareness of the legal system and tax awareness, the lack of law enforcement and lax enforcement, the tax loopholes are more and more serious. According to relevant information, the tax revenue of state-owned enterprises is 30%, that of township and village enterprises is 60%, that of private enterprises is 80%, that of foreign-funded enterprises is 90%, tax adjustment of individuals Tax evasion is 95%, there are almost 100% of the unlicensed stalls in the tax evasion. In recent years, the whole country is losing each year