The Research Of Tax Evasion In Our Country

Tax evasion is a difficult problem which puzzles our government continuously. Tax evasion reduces the financial revenue, weakings macroeconomic regulation and control resources and disposition effectively, enhances the unfair on division of income, postpones economics development. It is estimated, the scale of tax evasion in our country is several hundred billion yuan in 2005, which is very huge.In recent years, there is a good phenomenon which is the tax revenue increases quickly. But the situation of tax evasion is very serious, there are many phenomenons of tax evasion. Moreover, in the future, our government will build up public finance and construct socialism new countryside which need more and more fund. The new tax system reform will reduce massive tax revenue. For instance, value added tax reform, domestic and foreign enterprise income tax unification, the custom tax rate depression, and the agriculture tax abolish, which will reduce the tax revenue. It is said about An Tifu, a very famous specialist in finance and tax, the new tax system reform will reduce 5 hundred billion yuan in tax revenue. Control tax evasion can not only increase the financial revenue, but also uphold the public finance and socialism new countryside.This thesis mainly researches the content from the next aspects. The thesis analyzes the four factors which influence tax evasion, and analyzes he actual reasons about tax evasion of our country; analyzes the economic influence of tax evasion to our country; brings to bear the revision cash ratio method, measures the scale of tax evasion in total and find out the scale is very huge. In the last, finds out the thought and measures to resolve the problem according to the actuality of our country.