Researches On The Influence Of Tax Losing In China

The serious tax losing has become a significant problem in our country, which results in a lot of adverse affect including the tax revenue loss, financial regulation, arranging of resource and macroscopic control. So this paper focuses on discussing the negative impact of tax -losing in our country and put forwards some suggestion to reduce tax-losing.Based on the researches of other domestic and foreign scholars, the paper mainly revolves around how to control the scale of tax losing and divides six sections. The first section and the second section elaborate the conception of tax-losing and introduce several tax-losing in our country. The third section 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 fourth section of the paper is to analyze how the tax losing confuses resource allocation and income distribution, as well as threatens the social equality and stability. This section is very important of all paper. Another aim of this section is to point out the tax-losing is not only an economic problem, but also the political and social issue. Therefore the government must pay more attention to the issues. In view of institution economics, the author deeply explores the reasons of tax-losing in following chapter. It is a creative angle to analyze the elements.In the last part of the section, some suggestion 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. The ultimate aim of the paperis to pose some feasible suggestion for controlling tax-losing.