China Loss Of Tax Revenue

Whether the supervision and control of taxation loss is perfect or not, is the symbol of evaluation to the success of tax system by the economists about and abroad. How to find out the cause of tax loss and estimate the size of it, and take some measures to avoid and control the taxation loss, has always been an issue concerned by various seats and economists. In China, the system of public finance and taxation is at the stage of reformation and creation, it is still not desirable, so the problem of taxation loss is very distinguished, how to minimize and control the size of taxation loss is a point of the reformation of public finance and taxation. This thesis goes on this basis, starts with the definition of taxation loss, analyzes the reason of taxation loss, and makes an estimate on the size of taxation loss. Therefore, throws a light on the economic effect bought by taxation loss, furthermore, puts up some policy suggestion on how to administrate taxation loss on the basis of the references of advanced foreign experience in China. Chapter one the definition of taxation loss, there is some different ideas on the definition of taxation loss in the theory field home and abroad, Through the summarization of various economic phenomenon, and the description, analysis, evaluation, comparison of various definition of taxation loss, this section gives an definition of taxation loss on the narrow and wide level, on the basis of which makes an summary of taxation loss.Chapter two analyzes on the reason of taxation loss. A fundamental theory hypothesis of the west economists is that the microeconomics object is a "reasonable man" who pursues the maximization of his own benefits. In our country, under the system of socialist market economy, the common nature of market determines that this precondition is important to the variety economy phenomena of market economy in a practice sense. This chapter starts with this precondition, makes a reference on the basis theory of the west economy and game theory, finds out theinternal motivation of taxation evasion and illegitimacy of tax payer, on which base, the author analyze the outside reason in terms of society, system, levy and management.Chapter three, analysis on the size of taxation loss. In recent years, many experts and authors have made estimates on the size of taxation loss, but the results are divergent, and the methods they take are still different. This part makes a brief introduction and evaluation of various methods, compares the advantage and disadvantage of them, on which basis, according to the relating data got now, employing the methods cash ratio and difference between receipts and payments, estimates the size of taxation loss in the period of the ninth five-years.Chapter four, the analysis of economic effect of taxation loss. The economic effect of a economic phenomenon has two aspects: positive and negative, but the effects of taxation loss are fundamentally negative. This chapter analyzes the negative economic effect of taxation loss from the perspective of finance effect, income allocation effect, market effect, macroeconomics management effect and social economic effect.Chapter five, thoughts on the administration of taxation loss and study on the policy measures to be taken. This chapter makes a reference from advanced foreign experience on taxation loss management, puts up some thoughts on how to administrate taxation loss and the methods to be taken in China.