近年来，我国每年因各种偷、避、漏、逃、骗税及越权减免税等造成的税收流失现象相当严重。现阶段，切实做好税收上的防偷堵漏，减少各类税收流失，对于增加国家财力，公平税负负担，促进市场经济健康发展，具有积极的现实意义。一、税收流失成因分析笔者认为，经济活动是税收 In recent years, the tax loss caused by various kinds of stealing, evasion, leakage, escaping, tax fraud and ultra vires reduction and exemption in our country has been quite serious in recent years. At this stage, it is of practical and realistic significance to effectively prevent theft and plugging on the tax revenue and reduce the loss of various kinds of taxes, and increase the state’s financial resources and the burden of a fair tax and promote the healthy development of the market economy. First, the analysis of the causes of tax losses I believe that economic activity is tax revenue