Tax Evasion Of Valued-added Tax And Consideration Of Countermeasures

Value-Added Tax is an important macroscopic adjusting and controlling method of nation.It not only have the function of the organizing public finance income,but also have the function of adjusting the economy that cannot be substituted.This text introduced the different concepts from domestic and international scholars first. The majority overseas scholars think,the drain is a behavior that the taxpayer violates government lawmaking intents to causes the tax income is hard to receive. According to this idea, the drain of tax is usually mean to tax base erosion, tax evasion , tax avoidance and tax saving.The domestic scholars then think it is a behavior that the taxpayer reduce the tax burden by illegal method on one hand,and is that tax collector make the income be recruited few because of working to neglect or violating the rules on the other hand. The writer comprehensive various treatise of the domestic and international scholars, and then define the tax evasion is"all kinds of tax should be collected but can not be collected in one period according to the current law system.It's the government income which is reduced or lost innormally in certain time."The meaning of this definition points out"the tax evasion"originally should belong to the normal law system, but it is out of the tax system because of the tax system and the inperfect management system.On this foundation,the writer elaborate its forms such as tax evasion, tax resistion,tax owning, the tax evading,tax avoiding, tax deceiving and the drain cause by underground economy...etc.In the second part of this text, the writer estimate the scale and variety trend of the drain with the current economic development situation.While estimating,the writer dvide it into two parts for"the onground economy" and"the underground economy".At last,I got the total drain scale is 3894 billions Yuan in current.The writer think this kind of measure method is rough,but will not influence the whole scale and the development trend.In the third part of this text, the writer analyze the main reasons theValue-Added Tax evdsion, such as the taxpayer's behavior motive, the tax legal system, the system failure, the social environment, the tax realization mechanism…etc.In order to analyze the huge influence of the various factor and let it have more conviction in the realistic work, the writer have an analysis and study on the worn commodity which use the false receipt in some city.In the forth part of this text,the writer try to propose some way of thinkings and suggestions in the current concrete circumstance.The first is to perfect the tax law system.The second is to advance governing the tax by law.The third is to reform and optimize the tax system.The forth is to set up scientific and efficient manage system.The fifth is to enhance the citizen realize of legally pay tax. The sixth is to develop the function of encouragement mechanism.