Involving the related concept of tax-losing, outlined the type of tax-losing, hazard analysis and expression; the third part mainly based on the city of Heze tax loss of the status quo, and analysis, including the basic situation. 对涉及国家税收流失的相关概念进行界定,概述了税收流失的特征、类型、表现方式及税收流失的危害分析;第三部分,菏泽市税收流失现状分析。