中文摘要：

目前，我国经济受全球金融危机的影响而调整宏观调控政策，因此加强税收管理以减少税收流失对我国经济发展具有更加重要的现实意义。我国税收应征额与实征额之间有较大的差距，税收流失严重。这种税制表面现象与实际运行之间的差异不仅使得税收对资源配置、收入分配的调节作用大打折扣，长期内还会对国民经济产生负面作用。这种差异可能来自于纳税人逃税，也可能来自于税制设计不合理、税务管理能力弱，还可能来自于税收法律法规不完善。因此，要使税收流失情况得到好转．不仅要提高公民的纳税意识，还要改进税收管理，以及完善税收法律法规。

英文摘要：

Nowadays, because of the global financial crisis, macro-e- conomy policies of our country have heen adjusting, and therefiwe reintorcing tax administration in order to decrease tax evasion is very. important to our economic development. There is serious loss in revenue in our country. The discrepancy between appearance phenomena and accurate operation in taxation would abate the function of adjusting the resources and incomes, meanwhile in long time the discrepancy would have had effect in national eeonomy. The reasons which cause the discrepancy are complex, for inslanee, the taxpayer＇s evasion, the illogi- cality of taxation, the weak tax administration, and the fauhiness in tax Jaws. Sn how to change tax losing situation is also complex. We have to enhance civil taxpaying consciousness, to improve the tax administration, and to perfect the tax laws.