Researches On The Reallocation Of Tax Losing

The serious tax losing has become a significant problem of our country, which results in the tax revenue loss and weakens the effects of financial regulation. Further more, the losing-tax is reallocated in an unreasonable way in practice, which brings bad influence on economy and society.This paper focuses on the relationship between tax losing and the order of economy and society, discussing how the tax losing confuses resource location and income distribution, as well as threatens the social equality and stability.Based on the research of other domestic and foreign scholars, the paper presents the calculating results and quantitative analysis the size of tax-losing, to prove the necessarily of enhancing and guiding the research of restraining tax-losing. It is one of the main sections in the article.An objective of the third section of the paper is to analyze how the reallocation of losing-tax distorts the economic structure through affecting on the resource allocation, investment, consumption and labor force supply in details. Another important aim of this section is to address the unequal income distribution issue in the tax-losing course. Due to the negative impact of tax corruption on economic growth and income inequality, tax corruption problem is also analyzed from theoretic and practiced aspects. In a way, the tax corruption is not only an economic problem, but also the political and social issue. In the last part of the section, somesuggestions and countermeasures of controlling tax-losing are put forward. It is presented that the government should take the policy-fulfilling costs and rationality into account.