The economic base determines superstructure, and tax revenue is the main source of state revenue, therefore, taxation right is one of the most powerful rights and the foundation for state superstructure. Governmental taxation not only satisfies state revenue, but also realizes government function, which also plays important role in economy, society and politics. Tax moral risk is bred on some level while these important functions are played, and with these risks, tax revenue would lose that leads to shortage of financial revenue, and government administrative efficiency would drop greatly, economic, social and political crisis could be generated at certain period. The purpose of this paper, from the a moral point of view, is to analyze the risk in the current tax reform process and tax collection, sort related theories about tax moral risk and analyze the cause and harm of tax moral risk hierarchically from various angles, and explores prevention mechanism for moral risk in tax reform and tax collection of China on this basis. |