中文摘要：

在对我国地下经济规模估测的基础上，从地下经济角度探讨了地下经济存在对税收所产生的影响；研究结果表明，大量的税款流失将减少国家财政收入，增加财政赤字，加剧通货膨胀并扩大国民的收入分配差距。

英文摘要：

This article has estimated China ＇s underground economy scale, discussing the underground economy＇s influence on the tax revenue from the underground economy angle. The findings indicates that the massive tax money outflow will reduce the country financial revenue, increase the financial deficit, aggravate the inflation and expand the national＇s division of income disparity.