Research On Tax Losing Size?factors And Governance

With the rapid development of China's economy,the tax lossing caused by tax evasion is seriously affecting the level of China's financial revenue and restricting the healthy development of China's economy.How to take effective measures to curb tax evasion is becoming a hot topic.Therefore,on the basis of a large number of existing research and combined with the characteristics of China's tax system,this paper analyzes the reasons for tax evasion,calculates the scale of tax loss,puts forward some suggestions on tax loss management and provides guidance for practical tax work through theoretical research,which is of great significance for improving the quality of tax collection and management.First,analyzes the serious situation of tax evasion and the main means of tax evasion,differentiates and analysis of the similarities and differences between tax evasion and tax avoidance,explains the practical significance and harm of tax evasion.Secondly,through the study of tax evasion research at home and abroad,especially the analysis methods and analysis conclusions of the classic A-S model on tax loss factors,demonstrates the applicability of the existing results and the shortcomings of the tax system in China.Thirdly,according to the actual work situation and the characteristics of our country's tax system,the tax evasion model adapted to the tax system of China was established,and the analysis method of A-S model was used to draw the influence of different factors on the tax evasion behavior.Then,use the potential income method to calculate the tax evasion of the largest value-added tax,consumption tax and business tax in our tax revenue.Finally,according to the analysis conclusion,it puts forward countermeasures for tax evasion from the angles of legal system,collection and management,service and so on.