Use Social Network Theory To Analyze Tax Losses

Relationships lead to complex and diverse ways of tax losses, the means also varied, all of which are inseparable from the participants of this "deep play" ----taxpayers, tax man and tax user. For this reason, the essay takes local tax losses of the town of northwest Shandong province for the case, in order to explore the practice of logic of the Relational Tax Losses process from sociological perspective.The essay uses Social Network Analysis Theory as the theoretical perspective. The theory is concerned about the interpersonal relations, the relationship content and social network structure explaining social phenomena.. Therefore, in the Relational Tax Losses Analysis, not only focus on individual initiative while avoiding the default low-level socialization. In the research method, this essay uses an in-depth interviews with the object of life in the interviews, stresses microscopic examination, focus on analyzing kinds of relationship types and digs deep meanings from the daily scenes.This essay obtains that under the background of the social transformation in contemporary China, there are several models exist in the network of relationship-based revenue loss, in these models, people in different relationships take different courses of action and interaction rules, these operations have different levels of lead to revenue losses. Then, the author believes that the reasons of relational tax revenue loss are the relationship operation, the relationship operation breeding grounds–culture and the relationship operation space–system. So we can see the logic and the reasons in the mediation process.