The Study Of The Countermeasure Treating Tax Loss

Revenue loss is the focal point that is concerned about not only by the circles of finance and taxation but also by the public in the society. It has been an urgent task to study tax loss systematically and put forward countermeasure.The dissertation discusses the definition and classification of tax loss, the possible cause for tax loss, and the economic effect of tax loss. On the basis of the formers'research, a perfect tax evasion model is founded. Though demonstration analysis, we can see that it is significant to father tax loss. Learning from foreign practice, the dissertation probes effective ways of treating tax loss, such as reducing nominal tax rate, heightening the ratio of check, increasing the punishment, partition the tax right of region in reason and so on. And it is under the restriction of cost to father tax loss. The details of the dissertation are as follows:(1)Introduction. To set forth all sorts of tax loss manifestation and the actuality of international tax loss, and to discuss the meaning of governing tax loss.(2)To analyze specifically the scale of tax loss in china from the viewpoint of the definition and classification of tax loss and combined with the scale of practical tax collection and finance deficit.(3)To analyze the cause and the economic effect of tax loss. The former analyzes different factors influencing tax loss in theoretical and practical perspective, which firstly modifies the traditional model of tax evasion, and then analyzes different factors influencing tax loss such as underground economy, the system of tax collection and management, tax system, the level and the means of tax collection and management etc. The latter analyzes emphatically the economic effect which tax loss has on revenue, labor supply, resources allocation, income distribution and macro regulation.(4)To analyze the countermeasure treating tax loss. Learning from foreign practice and integrating practice of China, the cost of administration should be controlled. The countermeasure treating tax loss may include reducing nominal tax rate, perfecting tax system, strengthening the construction of legal system of tax revenue, standardizing the fee and tax, perfecting the system of tax collection and management, perfecting tax superintendence mechanism, carrying out tax dissemination.