A Study On Tax-Losing Of China

As Chinese economic boom, the fiscal revenue has increased year by year, 2007 has exceeded 4.9 trillion yuan. However, Chinese tax revenue loss is still a conspicuous problem. Therefore, In-depth analysis of the causes of the loss of revenue is the key of the governancement of the loss of tax revenue, and the core of the promotion harmonious economic social development.In this paper, carding the scholars at home and abroad of study the loss of revenue on the basis of defining the concept of the loss of revenue, that the revenue loss is a certain system conditions, the taxpayers using various means to reduce the tax burden, less taxes, as well as the tax side should be levied and not the actual levy or levies failed, and eventually reduce the state's tax revenues of various phenomena. The revenue is not only the main form of the public finance, revenue losses changed the mechanism between the interests of taxpayers, will have a far-reaching socio-economic impact.The loss of revenue on financial income and financial mechanisms, the allocation of resources,social and labour supply,income distribution, and have great impact on the macro-control. In recent years, Chinese tax department has been committed to strengthening tax collection and management, the implementation of scientific, and refinement of management,and against all kinds of features and weak links, strengthening tax administration, the use of information and means of a mechanism to plug the loopholes in tax collection and management, reduce loss of tax revenue and improve tax collection rate, but the fact is Chinese tax revenue loss still serious problems. The reasons are: institutional factors, psychological factors, the rule of law, it is the taxpayers and the results of the game. In view of the above causes,the authors propose strengthening tax collection and management, including construction, and establish a perfect tax system, the establishment of an incentive mechanism,create a favorable tax environment and improve the legal system,such as tax measures,and solving the Chinese revenue losses by scientific and effective way.