摘要
税收流失估算是世界各国税务机关共同面对的难题。英国税务海关总局自1999年起就开展相关税种的税收流失估算工作,目前已经形成了较为完善的税收流失估算方法和工作体系。借鉴英国在税收流失估算的经验可以为我国开展税收收入能力①估算工作提供重要参考。
The estimation of tax losses is a common problem faced by tax authorities around the world. HM Revenue ＆ Customs （HMRC） has been practicing the estimation of tax losses since 1999 and until now a rather perfect estimating method and system has been formed in the UK. Experiences of HMRC can provide an important reference for improving the practice in estimating revenue capacity in China.
出处
《涉外税务》
CSSCI
北大核心
2009年第8期46-50,共5页
International Taxation In China
关键词
税收流失
收入能力
估算
间接税
直接税
Tax loss Revenue capacity Estimation Indirect tax Direct tax
