Study On Tax Loss Risk And Prevention Countermeasures Of Xi Xian New Area

Tax revenue is an important part of local government revenue,but different regions in accordance with the organization of tax revenue,there are still different degrees of tax loss.The loss of tax revenue not only directly weakens the available fiscal revenue of local governments,reduces the government's ability to invest in public utilities,but also restricts the rational implementation of fiscal macro-control and social resource allocation.More importantly,it widens social inequality in a deep level and seriously affects the normal development of regional economy and society.As one of the important economic phenomena,with the global attention to tax loss becoming more and more prominent,countries in the world,mainly developed countries,have increased the research efforts on the causes of tax loss and preventive measures.Many Chinese scholars have also carried out scientific and in-depth research on the phenomenon of tax loss.However,at present a large number of studies have focused on predominantly national macro level,part domestic individual provinces as the main research object,aiming at the micro level city(district)level of research is still less,especially for the national district and all kinds of development zones,high-tech zone is given priority to with the economic development of regional tax loss phenomenon such as less research.Based on the literature review on tax loss at home and abroad,this paper takes xi xian new area,a national-level new area in shaanxi province,as the main research object,and analyzes the tax loss risks and main causes in specific areas at the micro level.Salty as the eighth national district,west of shaanxi province new district is shouldering the important fulcrum "silk road economic belt" the development of the mission,after gradually straighten out management system with clear development path,has ushered in the golden opportunity of rapid development,economic development remain years of growth,economic growth has become a new pole pull the entire province economic growth.In the period of rapid economic growth,the risk of tax loss in the management mechanism of local government should be highly valued and promptly prevented;otherwise,the faster the economic growth is,the more serious the tax loss will be,and the more strained the local government fiscal revenue will be,which is directly related to the economic construction and social development effect of xi xian new area.At the same time of institutional reform,the national and local tax departments at the provincial level and below were merged again after 24 years of separation,becoming a dual leadership system with the state administration of taxation as the main body and local governments at the same level as the auxiliary body.As a result,the power of local governments in regional tax collection and management was further reduced.Under the new situation,combining the reality of tax department operation,how to Suggestions from the Angle of strengthening the public management salty west new district management committee give full play to the dual leadership system of local government leadership functions of tax authorities,through the optimization to improve the management mechanism is put forward to prevent further west salty the tax loss risk countermeasures,this paper wants to solve the main problems.This article altogether carries on the analysis from five major parts.The first part systematically describes the research background,purpose and significance,and determines the research content and technical route of this paper on the basis of referring to the existing research results at home and abroad.The second part expounds the concept of tax loss,and clarifies the research scope of this paper on tax loss in xi xian new area based on the actual situation of the economy.At the same time,it introduces the theoretical basis of this study from the aspects of benefit principle of management,new public management theory,holistic governance theory,game theory and principal-agent theory.The third part objectively summarizes the economic development and tax governance of xi xian new area under the new situation(i.e.,under the dual leadership system),and makes an in-depth analysis of the major tax loss risks existing in xi xian new area.The fourth part focuses on the study of the underlying reasons behind the tax loss risk in xi xian new area from the perspectives of management mechanism,coordination and co-governance,investment attraction,tax compliance and law enforcement punishment.Fifth part in draw lessons from the United States,the European Union and in jiangsu province,on the basis of regional tax loss management experience at home and abroad,the reasonable method,strengthening tax administration quality,outstanding investment tax contribution,advancing the tax-related information sharing,increasing tax economic analysis,optimization of the tax service quality effect,improve law enforcement and penalties,implement target performance management put forward to prevent west salty the tax loss risk of the specific countermeasures.