State Tax Losses Countermeasures

The existences of the tax-losing not only undermine the solemnity of the law and impact of government revenue, but also restricted the country's economic development. With the tax-losing spreading in the world, the loss of revenue management has become a worldwide problem, and all sectors of the community concern with it. Even in the United States, a country which have the relatively sound legal system, the higher the level of collection and management,and a strong awareness of citizens to pay taxes, but according to the Labor Department and Internal Revenue Department estimates that U.S. taxpayers to pay taxes according to the ratio just reached 87% only. In our country, articularly in a new period of market economy, people are driverred by the economic interests of a variety of independent mechanisms in order to reduce their tax burden, in addition to systems, structures, policies, deficiencies in the areas of collection and management,the tax-losing is growing. It is not only trouble with tax income, but also a threat to the country's economic development.This article is standing from the tax methods and research of Chinese and foreign scholars and researcher set up from the concept of tax-losing, classification, and describe the form of performance. This paper selects the city of Heze in Shandong Province for the study, describing the loss of tax revenue for the current situation and analyzing the reasons. Then the author raised the measures on the basis of revenue from domestic and foreign management experience to enlighten the proposed management of Heze City. Thus, the theory based on the loss of revenue,and study from theory to practice systematic have very important theoretical value and practical significance.This article is divided into six parts: the first part is the introduction, mainly introduced the background and purpose, significance, and study summarized and about the development of research methods and ideas;the second part is mainly the theoretical research of the state's tax-losing. Involving the related concept of tax-losing, outlined the type of tax-losing, hazard analysis and expression; the third part mainly based on the city of Heze tax loss of the status quo, and analysis, including the basic situation. The third part is standing from Heze tax-losing, combining with the introduction of current situation, especially point out the problems about the revenue management, and analyses from the reason. The fourth part sums up experience by introducing some foreign country and state, raising the theories and methods about how to control the tax-losing. The fifth Part mainly study tax-losing problems in Heze and put forward effective loss of revenue which contain the basic counter measures. Last explore effective measures to control the national revenue losing. The sixth part is conclusion.In this paper, author selects Heze of Shandong as an example to study the loss of tax and countermeasures, and using the public management, economics and other aspects of system theory, to research tax-losing of Heze City. The Author analysises of the impact of the loss of tax revenue to various factors from both theoretical and practical.It not only include the analysis of tax rates, the penalty rate of tax evasion, tax evasion, the psychological costs of the loss of tax revenue, but also include tax analysis of the rule of law, fiscal and taxation system, tax collection and management the impact of the loss of tax revenue and so on.The author from a theoretical point of view optimize the taxation system provide support to research the fact of tax-losing of Heze, Then in accordance with the revenue loss of Heze phenomena and problems to propose a reference value must have the strategy and governance model. The control of the revenue-losing should improve the management of tax legislation, strengthen tax collection and management, improve the tax aspects of the judiciary, at the same time the establishment of the taxpayer to pay taxes in accordance with the law, taxation, tax incentives were a mechanism to increase the tax law information,So,the author with a view to the national tax revenue loss of job will make a useful contribution to governance.