The Research On The Property Tax Risk Of Zhejiang Province

Tax revenue is the main resource of the fiscal revenue and tax risk is closely related to the sustainability of the fiscal revenue.The thesis is made up of six chapters. In the second chapter, this thesis defines property tax risk based on the research of the tax risk and management of tax risk at home and abroad. Property tax risk is classified into tax revenue risk, tax policy risk and government debt risk according to the character of the tax risk. In the forth chapter, the tax risk assessment system is formed which includes four tax risk indicators. The four tax indicators are tax dispersion degree indicator, tax stability indicator, tax efficiency indicator and expected tax revenue indicator by drawing on the theory of effective taxation theory. Then the thesis makes an empirical study on the tax risk of Zhejiang province and analyses the reason of the tax risk. In the last chapter, the thesis put forward several suggestions to reduce the tax risk:firstly, property tax system should be improved; government departments should work together to further standardize the real estate market order. In order to increase the revenue of the local government, the central government should permit the local government issue bonds; Tax government should improve the efficiency of tax administration and pay attention to the tax risk.