The Loss Of The Tax Revenue And Countermeasure Of Managing

In the process of the economic globalization, this old phenomenon of " loss of the tax revenue " appears in front of people with the brand-new face again, and become the global question that every sovereign state have to face together day by day. Under the pattern opening to the outside world, the loss of the tax revenue not merely makes the order of economical operation disorderly , the mainer one is that it threatens the security of economy of the sovereign state with the social stability. So, take precautions against an important content that the loss of the tax revenue has already become tax system reforms of various countries. Our country is the market economy country of transformation period at present, the big , very harmful , administration of the scale of loss of the tax revenue one is difficult, rare in the whole world, this kind of phenomenon has already become the sustainable serious obstacle that develops in harmony in our country. Is it manage effectively to go on to it, certainly will influence " build well-to-do level strategy in an all- round way " realization of goal. So, this text attempts to carry on some perspectivity to the loss question of tax revenue of our country from many angles tentatively, and draw lessons from the foreign advanced theory, in order to put forward a set of methods of solving the problem effectively.This text, according to the train of thought of" putting forward the question and analysing the question and solving the problem ", divide the article into five major parts. First part Lay particular emphasis on the exposition to the loss theory of the tax revenue. Aim at passing some domestic and international known scholar's comparison of the theory of " loss of the tax revenue " correctly, is it offer of our country tax revenue intension and epitaxy of loss to summarize , make it have an object in view not to study; Then has analysed various kinds of external forms of the loss phenomenon of tax revenue of our country , has made the research objectclearer; There are clear research objects , is combed the harmfulness of" loss of the tax revenue " in an all-round way, problem that the system proposes needing solving . The second part of article lays particular emphasis on the overall investigation to the loss phenomenon of tax revenue of our country. Have described the overall state of the tax revenue loss of our country, the way and way of the loss mainly. The third part of article lays particular emphasis on the main reason which analyses the tax revenue loss of our country. Namely basic reason lie in market subject pursue one's own interests maximize; The system reason lies in the physique of the property tax is unreasonable; It is an important factor too that the law is imperfect; It is an immediate cause that the social environment of tax collection and management is lacked. Article the fourth part control to main developed country tax revenue basic experience of loss draw lessons from. Have investigated in an all-round way that the main developed country includes U.S.A., Canada, Japan's controlling the management system of the loss of the tax revenue; Have introduced special control measures that the above main developed country controls the important tax revenue loss field especially, have summarized the basic experience of managing loss of the tax revenue of developed country in an all-round way on the basis of the above. The fifth part of article has carried on the preliminary discussion to the countermeasure that our country controlled the loss of the tax revenue. The main countermeasure put forward is: Establish the principle of constitutional government of the legal doctrine of the tax revenue, and follow the rule of WTO on this basis, perfect the tax law; Optimize the system defect that the tax system dispels the loss of the tax revenue; Construct the mode of levying and managing in order to stop up the channel of the tax revenue loss again.Innovation of this text lie in the economic and social current situation at present of China, the advancement that fully uses t...