Research Of Tax Losing Problem And Its Countermeasures In Our Country

This paper has studied the research method of scholars at home and abroad, and beginning with the concept of tax evasion, and generalized tax evasion of relativity from two aspects.Further on expounding different kinds of tax evasion, and at same time combination with the relevant tax evasion case of our country in recent years,from analysis we can find the tax evasion situation in China is still serious.And then we will measure the scale of tax evasion with different methods, analyzing the advantages and disadvantages of different methods, and summarizes the suitable measuring method with China's actual conditions.Our tax evasion is increasing with years,and the scale has very big negative effects to all aspects of economic development in China, which are mainly embodied in the weakening of financial functions and the low efficiency of resource allocation, etc. In addition, this paper also will focus on the reason of tax evasion, analyzing the factors related to tax evasion models, mainly using the Von Neumann uncertainty utility function (VNM) analysis method and theory, and tax risk analysis theory, which induces the internal revenue losses, and then from two aspects of the institutional factors and social environment to investigate the root of tax evasion.The sixth part is the generalization of Several developed countries' main measures for tax evasion such as the United States, Australia, Japan etc,and summarizing the some successful experience of tax evasion in governance.The developed countries'better tax authorities are connected with the reasonable regulatory and closely related to the tax supervision level improvement.The seventh part of the paper mainly expounds our tax erosion problems and countermeasures from three aspects,in this part of the proposed tax evasion of comprehensive management countermeasures and Suggestions:First, insisting to govern by law, the first requirement need create reasonable tax environment, and improve tax system, then establish independent again to perform the system of tax polices, at the same time strengthening the supervision and eliminating all kinds of "rent-seeking" behavior; Second, deepening the reform of taxation, through optimizing tax and straightening out measures to eliminate tax evasion; Third, the strengthening of tax collection and management and supervision through strengthening tax, tax inspection functions, use of advanced information technology, strengthening tax collection and administration supervision, Then the state-owned enterprise restructuring process under the e-commerce environment and causes loss of revenue of two new channel,and puts forward some specific countermeasures for China's economic development process may appear to provide basis for the solution of the problem.