Systematic Analysis Of Tax Losing

Taxation is feazed and threatened by tax losing. Preventing tax losing has be come a worblwide problem, which is concerned popularly. However, the study of tax losing is comparatively unsub stantial. Especially in China, the study of tax losing started late. Mast of the results are experiential condusion, which are written by practical tax official who summarize their own job practice. The measure the 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. Farther, it is necessary for collecting tax according to law, standardizing administration, stopping leak, punblishing corruption, getting tax in arrears, as well as improving tax administrate lever. The article more comprehensively and deeply study tax losing problem, from the definition of tax losing and theoretic analyzing the tax system.Parti difines and theoretically analyzes tax losing; Part2, The article theoretically analyzes the actuality, size and effects of tax losing; In part3,1 theoretically analyze the reason of tax losing; Part 4 disusses the countemeasune of controlling tax losing.