The Estimate Of Tax Losing Of Guangdong Province And Correlative Policy Advices

Tax losing not only afects the governmental financial income, and also breaches the seriousness of the law. As the flooding and raging of the loss of tax revenue all over the world, the administration of it has become a world wide problem and has aroused wide concern of all the countries. Therefore, it is necessary and exigent to intensive the study of tax losing theory and practice.There are five parts in my thesis. In the first part, I summarize the researches of the other people. In the second part, Based on the analysis of tax losing phenomenas and various kinds of academic viewpoints, I defines tax losing and present the ways to research tax losing. In the third part, the thesis estimates the tax losing of Guangdong province in the open point of view. In the fourth part, based on the estimates, the thesis analyses the way of tax losing of Guangdong province , and combined the circumstances of Guangdong province, the thesis analyses the reasons of tax losing. At last, I discuss the policy measure of controlling tax losing considering with the fact of our country.