税收流失历来是财税领域的一大“顽症”。既是“疑难杂症”，理应多管齐下，开“复方”、下重药：方一：在提高纳税意识上堵漏。美国流行这样一句话：“只有死亡和纳税不可避免。”纳税与死亡一样顺理成章，可见其国民纳税意识之强。而在中国，纳税意识淡薄却是一种普遍现象， Tax losses have always been a big “tax” problem. It is both “incurable diseases” and should be managed in a multi-pronged approach with “compound prescriptions” and “heavy prescriptions”. Fang Yi: Seizing up on raising tax awareness. The popular American saying goes: “Only death and tax payment are inevitable.” Tax payment is just as logical as death, showing that its citizens have a strong sense of tax payment. In China, the tax awareness is a common phenomenon,