|
Tax loss not only reduces the country’s revenue, but also seriously disrupts the economic order, affects the fairness and efficiency of the socialist market economy, results in unfair competition among enterprises, disturbs the role of tax in terms of resource allocation, income distribution and macro control, and causes damage to the dignity of the tax law. Tax loss control has become a general concern of all levels of government, tax departments, experts and scholars. Taking the status quo of economic development and tax of Shandong’s Gaomi for example, the writer analyzes in the article the status quo and ways of tax loss among major categories and discusses the reasons and countermeasures for tax loss from the aspect of county-level economy in a bid to provide reference for strengthening tax collection management at basic level, optimizing tax order and deterring tax loss. During the analysis, the writer combines with personal practice and thinking.Chapter 1, Introduction. This part introduces the background and significance of the topic, list the innovations and the shortages.The article discusses the concept and definition of tax loss in Chapter 2. In combination with tax scale, tax system and tax revenue estimate, the writer holds that are theoretical tax loss and real tax loss. In combination with the status quo of economic development and tax of Gaomi City, the ways of tax loss among major categories like value-added tax, business tax, enterprise income tax and personal income tax are analyzed in Chapter 3 according to such economic types as state-owned business, collective business, joint-stock business, private business, foreign-funded business and individual business. In Chapter 4, the reasons for tax loss are analyzed from three aspects, namely the lack of good social and legal environment for taxation, the local of effective monitoring on production and business conducts and the poor performance of tax collection departments. In Chapter 5, the countermeasures for tax loss are put forwards with from five aspects, namely stepping up efforts in publicity, tightening tax collection measures, implementing tax assessment, strengthening inspection measures and enforcing tax control team building.
|