The Study Of Tax-losing In China

In the economic globalization, tax-losing has been emerging as a common global issue confronted by various sovereignties. Under the open-up policy, it not only disorders economy but also threatens economic safety as well as social stability. Especially in China, a transitional market-economy, it has undermined our sustainable development. So prevention of tax-losing has been a focus of tax reforms in various countries. This thesis tries to give a deep insight into the eye-catching problem from different perspectives, and come up with a set of tentative solutions. Following the usual way"raising question, analyzing and then solving it", the thesis mainly consists of four parts.Firstly, defining of the term"tax-losing"in a theoretical way. After comparing and analyzing different definitions supported by domestic scholars, it comes to the diversity among them in both narrow sense and broad sense, makes clear the object under research, goes into different forms, and classifies various phenomenons. Secondly, stressing the scale and influence of tax-losing. By summarizing the scale-estimates of several experts, it outlines a scale- estimate on the whole for China's tax-losing, thus reflecting its seriousness by quantitative data. Meanwhile, it elaborates the influence upon revenues collection and distribution as well as resources utilization.Thirdly, going through main reasons of tax-losing. Its internal motive lies in the pursuit of maximum profits in market, while the external drive lies in social, institutional and managerial aspects.Last but not least, providing tentative anti-losing solutions, such as consolidating tax-law systems, establishing tax regimes mainly featured by broad base, low tax-rate, and regularization, perfecting the existing modes of tax collection and administration, and so on.