摘要:營業稅稅收流失的存在不僅僅影響政府的財政收入，也威脅國家的經濟發展，破壞了法律的嚴肅性。隨著稅收流失在全球的泛濫與猖撅，稅收流失的治理已成為世界性難題，并為社會各界所廣泛關注。即使是在法制比較健全、征管水平較高、公民納稅意識較強的美國，據勞工部和國內收入署的估計，全美納稅人依法納稅的比率也僅達到87%。在我國，特別是在市場經濟轉軌的新時期，各種獨立經濟利益機制的驅動，使得人們力求減輕自己的稅收負擔，加之制度、體制、政策、征管等方面的缺陷，營業稅稅收流失現象愈演愈烈，這不僅困擾著稅收，而且也威脅著國家的經濟發展。因此，從理論和實踐的結合上就這一問題展開研究顯得異常迫切。

　　　本文共分為五個部分。第一部分，緒論。主要論述本文的研究背景，目的、意義，國內外研究現狀分析以及本文的研究思路和研究內容等；第二部分，國家稅收流失相關理論研究。對涉及國家稅收流失的相關概念進行界定，概述了稅收流失的特征、類型、表現方式及稅收流失的危害分析；第三部分，南平市營業稅稅收流失現狀分析。主要是立足于南平市營業稅稅收流失的現狀，并對其進行分析，包括對基本情況的介紹，特別指出了南平市稅收流失管理存在的問題，并從其原因加以分析；第四部分，國內外稅收流失治理的經驗及啟示。通過介紹美國等一些國家和國內部分地區的稅收流失治理措施，總結經驗，提出可借鑒的理論和方法；第五部分，營業稅稅收流失治理的對策研究。通過對南平市稅收流失問題進行研究，提出有效遏制稅收流失的基本對策，并對國家地方稅收流失研究進行了初步探討。

關鍵詞：營業稅；稅收流失；治理；規模測算；對策

Abstract:Sale tax losing not only afeets the governmental financial income，and also breaehes the seriousness of the law. As the flooding and raging of the loss of tax revenue all over the world，the administration of it has become a world wide problem and has aroused wide concern of all the countries. Even in the United States,a country which have the relatively sound legal system,the higher the level of collection and management,and a strong awareness of citizens to pay taxes,but according to the Labor Department and Internal Revenue Department estimates that U.S.taxpayers to pay taxes according to the ratio just reached 87% only. In our country,articularly in a new period of market economy,people are driverred by the economic interests of a variety of independent mechanisms in order to reduce their tax burden,in addition to systems,structures, policies,deficiencies in the areas of collection and management,the tax-losing is growing.It is not only trouble with tax income,but also a threat to the country's economic development. Therefore，it is necessary and exigent to intensive the study of tax losing theory and practice.

　　　This article is divided into five parts:the first part is the introduction,mainly introduced the background and purpose,significance,and study summarized and about the development of research methods and ideas；the second part is mainly the theoretical research of the state's tax-losing.Involving the related concept tax-losing,outlined the type of tax-losing,hazard analysis and expression; The third part is standing from NanPing Sale tax-losing, combining with the introduction of current situation,especially point out the problems about the revenue management,and analyses from the reason.The fourth part sums up experience by introducing some foreign country and state,raising the theories and methods about how to control the tax-losing.The fifth Part mainly study sale tax-losing problems and put forward effective loss of revenue which contain the basic counter measures.Last explore effective measures to control the national revenue losing.

Key words: Sale tax; tax-losing; control ;estimation of size; countermeasure