The Research On The Loss Of Tax Revenues In Our Country

Since the reform and opening up, with the socialist market economic system continuously improved and the new tax system carried out, the tax has been widely involved in all areas of socio-economic. The tax has played a more and more important role in promoting China’s modernization and raising comprehensive national strength. Taxation is an important form with which a country can distribute the national income. It is the main source of national finance income, and is an important lever which functions macroeconomic regulation and control. At present, China’s economic system is in a transition period, and national legal system is not perfect. People’s sense of legal system is still relatively weak, and the tax consciousness is still not set up. Various tax loss has disturbed the normal economic order, and seriously hindered our country’s sustainable development of socio-economic. How to effectively prevent the loss of tax revenue has become an important content of China’s tax system reform.It is not only an intrinsic request of implementing the scientific outlook on development, but also a strong measure of constructing the socialism harmonious society. Therefore, this article tries to analysis China’s tax loss from multiple angles on the basis of learning from the Chinese and foreign tax scholars’research.The first part puts forward the author’s understanding of tax loss on the basis of analysising domestic and foreign scholars’different understanding of tax loss and focuses on the game model of tax inspection. The second part analysises the tax loss in China, the tax loss’s effect on the finance income, resource allocation, income allocation, macroscopical adjusting and social fairness and justice. The third part analysises the cause of the tax loss from the economic angle, and focuses on the analysis of the internal causes and external causes of tax loss. The external cause is mainly manifested that the current tax system is not perfect and the current management system is not perfect. The fourth part applicate the cash ratio method to estimate the tax loss of underground economy scale, using tax revenue capacity measuring method to calculate the tax loss of our country’s public economy. The fifth part focuses on the management of tax loss in China, including increasing tax publicity and education, deepening the tax system reform, improving the tax management system, promoting the tax information construction, perfecting the tax network and strengthening the sense of service etc.