China Loss Of Tax Revenue

Taxation is feazed and threatened by tax losing. Preventing tax losing has become a worldwide problem, which is concerned popularly. However, no matter from profound point, or extensive point, the study of tax losing is comparatively unsubstantial. Especially in China, the study of tax losing started late. Most of the results are experiential conclusion, which are written by practical tax official who summarize their own job practice. The measure they suggested falls short of completeness, pertinence, and practicability. The theoretic, systemic and scientific characteristic needs to be improved. Therefore, it is necessary to intensify the study of tax losing theory and practice. It is the requirement of enhancing and guiding the research and practice of restraining tax losing. Farther, it is necessary for collecting tax according to law, standardizing administration, stopping leak, punishing corruption, getting tax in arrears, as well as improving tax administrate level. Used the research method and production made by domestic and foreign scholars and tax officials for reference, the article more comprehensively and deeply study tax-losing problem, from the definition of tax losing and theoretic analyzing the reason of tax losing, to international comparison as well as countermeasure discussion.Part 1 defines and theoretically analyzes tax losing. In this part I try to explain the definition and scope of tax losing. Based on the analysis of various kinds of academic viewpoints, I define the intension and extension of tax losing. The meaning of losing tax is the taxation that should be collected but did not collected, which flov/s to enterprises and persons, in certain period under existing legal system. The extension of tax losing includes: tax dodging, tax evasion, tax cheating, tax resisting, tax avoidance, tax arbitrage as well as tax holding, tax in arrears (old and dead liability), derate tax caused by exceedauthority. From the angle of intention, tax losing is a social phenomenon, accompanying with taxation since tax generated. From the angle of extension, tax losing is different in different economic period, under different economic system and different running mechanism. For example, compared to in capitalistic freedom marketing economy, in modern marketing economy the extension of tax losing has changed enormously. The article theoretically analyzes the actuality, method, size, and effects of tax losing. It suggests that tax losing in our country is very serious. Tax evasion is furious. Tax derate is abused. Tax in arrears can not be reduced. Tax administrators disobey tax law badly. Non-tax revenue expands. Cryptic income is popular. The methods of tax losing in our country are various and complicated. Some of them are illegal economic methods, such as tax evasion, tax cheating, and tax in arrears. Some people resist tax liability by violence method. Tax losing decreases the effect of macro regulation, especially financial regulation, confuses resource location and income distribution, intenerates tax law, as well as corrupts social ethos. The method of tax losing is various. Although we can not analyze all measure and behave of tax losing, we can seize keystone to anatomize the model, theoretically analyze the forms of tax losing in various fields. For example, the national enterprise reformation has entered the new period of adjusting property authority. The changing of enterprise system is making like a raging fire. Mixed economy developed rapidly. The primary tax system is designed based on different ownership, can not keep the pace of enterprise system reformation. 21s1 century is the century of economic globalization and information. We cannot avoid the impact of globalization and information. Tax system can not follow% the steps. Multinational corporations have become one of the main impetuses toimprove global economy. The multinational corporations in China increased. Recently, the problems of these corporations' tax evasion and tax avoidancehave become increasingly serious. W...