Study Of China's Vat Tax Losses

The tax loss not only means financial revenue reduction,public product supplies insufficiency,moreover has much negative influence to laborforce employment,the redistribution of income,the resources disposition and the macroeconomic regulation. Therefore,the study of the tax loss has the extremely important practical significance.The different tax loss to the resources disposition influence and the influence way is different,in all tax revenue type,commodity tax evading is the most serious to the market resources distortion .In views of our country , value added tax loss is the biggest influence. Therefore, by the present condition of our country, in order to reduce the harm of the tax loss which to the financial revenue,resources disposition and macroeconomic regulation,the most important is to reduce the value added tax loss.At present, the taxpayer mainly runs away the value added tax by four kinds of channels: First, reduction sells a tax empty increases the income tax; Second, changing the taxpayer status to evade or to reduce the tax burden by useing tax system is imperfect or the loophole; Third, using the the tax-free stipulation not to be standard; Last, empty writes the increment duty special-purpose receipt.Through analyzing the the scale of the value added tax loss, we can see the scale of the value added tax loss is quite huge, therefore, we should further enhance the management achievements, speed up the implementation gold tax three issue of projects and enhance the tax affairs institution the management level and the ability.The official system supplies insufficiency, lacks the the restraint of the unofficialsystem and imperfect of the tax mechanism are the important reason ,which creat the value added tax loss.From the existence main problem analysis of the value added tax loss,the management aspect can also causue the value added tax loss.By esteblishing the game model, we believe, in order to reduce the tax loss, on the one hand we must through the consummation tax system, preventing the management loophole; on the other hand we should unceasingly renew the management idea, perfect control system and strengthen the management method. According to the enterprise to pursue the profit maximization the production model in the western economic ,we can determine the most greatly possible scale of the value added tax loss. In order to solve the value added tax loss,control the scale in the certain scale (namely the most economicalmost effective scale), make it t affect the national economic influence to be the smallest, we must further consummate the related legalsystem laws and regulations, establish the modern taxad ministration system and the better social environment.