The Study Of Tax-losing In China

Tax losing not only affects the governmental financial income, but also confuses resource location and income distribution and evei decreases the effect of macro regulation.lt courses the government income losing, destroys the normal movement of economy. Preventing tax losing has become a worldwide problem which is concerned popularly along with the flooding of Tax losing.Therefore, it is necessary and exigent to intensify the study of tax losing theory and practice.Based on the analysis of various kinds of acaderr ic viewpoints, I first defines and theoretically analyzes tax losing.Secondly, I theoretically analyze the reasons of tax losing and also taking the Game Theory to analyze the behaveior of the government and the taxpayer. The study of tax losing depends on the information in size of tax losing, so I subsequently introduce two typical methods to estimate the size of tax losing.In part 4, I analyze the effects of tax losing. At last, I discuss the policy measure of controlling tax losing considering the fact in our country.