Research On Estimation And Governance Of Tax Loss In Hubei Province

The loss of tax revenue is a major problem faced by governments all over the world.It will not only directly reduce the government’s fiscal revenue,but also threaten the country’s economic development.Governing the problem of tax loss can not only guarantee the timely and full warehousing of taxes,but also escort the smooth progress of fiscal and taxation system reform.At present,all countries in the world attach great importance to the governance of tax loss problems.China’s research in this area has also gradually deepened,and the research results are quite abundant,but regional research is still insufficient.Hubei Province is a large inland economic province.In recent years,the economic level has continued to increase,and tax revenues have also increased year by year.The problem of tax loss should be taken seriously.This paper uses the tax revenue ability measurement algorithm and the income and expenditure difference method to estimate the tax loss level of Hubei Province during 2006-2017,and analyzes the results based on the calculation results.It can be seen from the calculation results that during 2006-2017,the proportion of open economic tax losses in Hubei Province has been steadily decreasing since 2010,but overall it is still higher than the national average;although the scale of underground economic tax loss is lower than the national average,its The amount should not be underestimated and needs to be taken seriously.The reasons for the loss of tax revenue in Hubei Province can be analyzed from three aspects: tax compliance,tax collection and taxation.This paper combines the calculation results with the experience of domestic and international underground economic tax loss management,and proposes to improve the tax loss control measures in Hubei Province.The governance of tax losses in Hubei Province should start with the improvement of the construction of the collection and management system.The tax inspection mechanism should be optimized,the tax inspection methods should be improved,service-oriented tax inspections should be established,and a classified inspection mechanism should be established.The review and management of tax sources should be strengthened to improve the auditing standards.Establish a scientific tax administrator system;the tax authorities should further carry out supervision and cooperation between regions and departments,and continue to promote the construction of a tax credit system.The second is to improve the taxpayer’s tax compliance.The tax authorities should improve the quality of tax service and enhance the taxpayer’s sense of acquisition;reduce the tax cost,simplify the taxation process,and reduce the taxpayer’s rejection of taxation;it should also create a good taxation atmosphere and establish a correct taxation concept for citizens.Do not engage in formalistic tax propaganda.Thirdly,promoting the healthy development of the economy is also the focus of governance tax loss,especially the loss of tax revenue in the underground economy.The Hubei provincial government should continuously deepen reforms,maintain a stable economic environment,and strengthen support for small and medium-sized enterprises and high-tech enterprises.It should also increase efforts to crack down on corruption,implement policies against corruption and promote honesty,and mobilize the enthusiasm of the people.To enable the democratic supervision of the people to be brought into play.