The Calculation Method Basedon The Scale Of Tax Loss In China's Underground Economy

At present,the problem of tax loss not only hinders and interferes with the normal operation of national taxation,but also poses a threat to national taxation.The governance and prevention of tax loss is an important issue that every country in the world needs to face.The huge losses it brings to the country's public finances are self-evident,and the government also has to spend a lot of money to solve the tax losses.Therefore,preventing and controlling the loss of tax revenue has become an important task in the reform of taxation systems in various countries.In China,the problem of tax loss is also quite serious.The scale of tax loss caused by the underground economy is particularly large,and its impact jeopardizes all aspects of the country's politics,society,economy and culture.In terms of political economy,it has caused a large reduction in government revenue,a large loss of state tax revenue,increased financial difficulties,and challenged government authority.In addition,it has led to the destruction of the government's public goods and services supply model In the social aspect;the underground economy has brought a series of harms to the society because it has avoided the government's tax management and control,such as causing unreasonable allocation of social resources,serious capital outflows,disordered income distribution,and leading to social belief crisis.,causing social chaos and so on.In terms of culture;causing administrative corruption.Therefore,in order to enable China's market economy to continue to develop healthily,it is necessary to strengthen research on the tax loss of the underground economy.This paper is a theoretical and empirical study on the measurement method of the scale of tax revenue loss in China's underground economy.After summarizing and summarizing the basic economic theory,the tax loss theory,and the theory of the underground economic tax loss measurement method theory,this article will redefine the theoretical scope of the underground economic tax loss and the meaning framework of the underground economic tax loss measurement method;Combining the basic concepts of underground economy and the basic concept of tax loss,the theoretical relationship between underground economy and tax loss is summarized.It is concluded that the size of underground economy is the main factor affecting the scale of underground economic tax loss.From the two aspects of the basic method of the calculation of the scale of tax revenue loss in China's underground economy,and the empirical analysis,the four methods of cash ratio method,national income expenditure method,MIMIC model method and volume input method are studied.The results of the scale of China's underground economic tax loss show the scale of tax loss caused by the underground economy in China,and summarize the analysis and comparison of these measurement methods for these measurement processes and calculation results;Finally,in determining the problems in these comparative analysis results,some suggestions on how to improve the scale calculation method of China's underground economy tax loss are put forward.In this paper,the comparative analysis results obtained by the method of calculating the scale of tax revenue loss in China's underground economy are as follows:First,several methods have different results in measuring the scale of tax loss in the underground economy.Second,there are differences in the ways in which the scale of the underground economic tax loss is measured.Third,the factors affecting the scale of tax revenue loss in the underground economy are different.Fourth,the variables in the measurement method of the underground economic tax loss scale are different.In view of the above basic conclusions,the paper's suggestions for improving the scale calculation method of China's underground economy tax loss are as follows:First,non-monetary measurement methods can be considered in the actual calculation;As mentioned above,with the rapid development of the economy and society,we have to admit that people are using less and less cash,and the use of non-cash methods has increased.Therefore,the use of non-monetary methods can reduce this,concern.Second,we must select the appropriate variables in the process of measuring the scale of the underground economic tax loss;There are many reasons for the scale of the tax loss in the underground economy.We can't find it all for calculation.Therefore,we need to choose appropriate variables according to the actual situation,such as the main factors affecting the size of the underground economy,fiscal and tax burden,and some other factors.Variables that may be major but not quantifiable,such as psychosocial factors,corruption,etc.Third,increase the classification scale calculation;this paper measures the overall scale of China's underground economic tax loss,and the calculated results are very different.It may be because the focus of each method is different,such as the cash ratio model and the national income and expenditure method.Focusing on the overall scale,the tax and unemployment rate in the MIMIC model will vary from region to region,so the scope of these calculation methods does not involve the measurement of the scale of the underground economic tax loss that may be distributed in various regions and groups of people.It is also of great research value to increase the classification size.