近几年来,税收流失严重一直是全社会关注的热点,各种偷逃税案件屡屡曝光于各大新闻媒体,有的甚至引起轰动效应。所谓税收流失,是指各类税收行为主体以违反或违背现行税法的立法精神为手段,导致实际征收入库的税收收入少于按照税法规定标准计算的应征税收额的各种行为和现象的总 In recent years, serious tax losses have been the focus of attention of the whole society. Various tax evasion cases have been exposed to major news media repeatedly, and some even have caused sensational effects. The so-called loss of revenue refers to all kinds of tax acts to violate or violate the current legislative spirit of the tax law as a means, resulting in the actual collection of tax revenue less than the tax law in accordance with the provisions of the tax law, the total amount of various acts and phenomena of the total