税收流失治理规模的理论分析及对策

Analyze Theory and Proposal on the Size of Controlling Tax Evasion

税收流失这一现象古今中外都无法彻底解决,它将与税收同生共灭,所以税务部门的目标应是税收收入最大化而非税收零流失。从这一目标出发,引用企业追求利润最大化的生产模型来确定治理税收流失的最佳规模是治理税收流失的边际生产成本等于边际收益的那一点。在长期中,随着税收成本的减少,最佳的税收流失规模也在变小,因此应通过不断降低成本来缩小税收流失规模。

Phenomenon of tax evasion isn＇t solved thoroughly from ancientry to now through the Chinese and Foreign, which will living with taxation together forever, so the target of the tax administration should be a maximization revenue rather than the tax zero evasion. For this point, quoting from the production model of enterprise pursue profits maximize make sure the best size of controlling tax evasion, which is margin cost equal to margin return. In long - term, a decrease in cost of tax can reduce the best size of tax evasion. Therefore it should lower continuously tax cost to contract the size of tax evasion