China Loss Of Tax Revenue

Taxation is threatened by tax losing. Preventing tax losing has become a worldwide problem. The study of tax losing is helpful for modifying our existing taxation system theory. It could also promote and enhance the study of issues related to the taxation theory. Meanwhile there are practical functions for tax system modification, finance revival and solutions of other practical economic problems.There are five chapters: the first chapter, introduction, comprehensively expatiates on the former relative literatures , on the basis of former researches the paper probes in-depth problems; the second chapter, the scale and effects of China tax losing, estimates the tax losing and analyzes the effects of tax losses , focusing on finance revenue, resources distribution, labor employment, revenue distribution, macro-regulation and social effects; the third chapter, the reasons of China tax losses, theoretically and practically analyzes the effective factors, as well as analyzing the effects of tax rate, forfeit rate of tax evasion and dodging, seizing rate of tax evasion and dodging, psychology cost of tax evasion and dodging, and then analyzing how taxation constitutionality, financial system, tax administration effects tax losing; the fourth chapter, foreign solutions for tax losses, introduces foreign experiences in preventing tax losing, including wholesome legal system, modified tax system, rational institute setup, broad revenue promotion, effective tax control , scientific elect cases, professional and processing seize, and strict tax discipline; in the last chapter, preventions & solutions for tax losses in China, aiming at the reasons of tax losing mentioned in chapter three, put forward some suggests to solve the problem of tax losses, they are modifying tax lawmaking, strengthening tax revenue, improving tax judicature, establishing inspiring system which promotes legally tax-pay and tax-impose, and increasing promotion of tax laws.