Tax Evasion And Anti-Evasion

The taxation is a state's policy. Many parties are evading the taxes by taking advantage of the loophole of the laws of taxation and the tax system. Thus tax evasion becomes rampant and the financial revenue decreases. Now the government begins to strengthen the tax system and perfect usual taxation to fight against the evasion. Basing on his long-term experience of fighting against tax evasion, the author studies the present situation of tax evasion and puts forward a series of suggestions in this paper.The paper consists of five chapters. In the first chapter, the author defines basic concepts of tax evasion and anti-evasion. In the second chapter, the author analyzes the result of tax evasion with two enterprise's cases. In the third, in terms of theory, he analyzes the situation of enterprises evading taxes and the government's tactics of anti-evasion. In the fourth, he gives countermeasures and suggestions for anti-evasion, emphasizing the importance of levy on the basis of tax statistics. In the fifth, he analyzes recent cases of local tax bureau and demonstrates his argument. Combining theory with practice, the author gives some valuable suggestions for the government to fight against the tax evasion.