On The Tax Losing And Its Control In China

Using the research method and production made by domestic and foreign scholars and tax officials for reference, the article start to study the definition of tax losing, and try to define the intension of tax losing in wide meaning and narrow meaning. Then the author analyze the actuality, size, effects and channel of tax losing ,and suggest that tax losing in our country is very serious, and lay out the effect which tax losing have made to China's economy. The author especially analyzes the extension of tax losing on narrow meaning, which includes tax dodging, tax evasion, tax resisting, tax cheating, tax arbitrage as well as tax holding, tax in arrears (old and dead liability),date tax cause by exceed authority. And this article theoretically analyze the new methods of tax losing in modern social and economical life, for example, tax losing of enterprise system reformation and tax losing of E-commerce. The article theoretically analyze the reason of tax losing, employ the Game theory to analyze the factors of tax losing and then analyze the regulation and social environment factors. The article introduces the detailed practice of some developed country such as U.S.A, Australia, Japan, and then summarizes some successful experience of treating tax losing, which will be useful to our reference in controlling tax losing. Finally the article discusses the countermeasure of controlling tax losing, which is multiform. The article gives 5 suggestions, which includes strengthening legal system to control our taxation, reforming tax system, standardizing the relation between taxation and fees, intensifying tax administration and also gives suggestion to cotrolling tax losing of enterprise system reformation and E-commerce.