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| A Comparative Study of the Turnover Tax Evasion Size between
Foreign Economy in China and the National Average—Based on Tax Capacity Method |
1.School of International Trade and Economics, University of International Business and Economics;
2.The School of Public Economics & Administration, Shanghai University of Finance and Economics |
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Abstract The turnover tax, which makes up 75% of all foreignrelated taxes, is studied to show the foreign and overall tax evasion size of turnover tax in the period 2004-2009.by estimating tax capacity. The results show that the overall loss of foreign turnover tax is smaller than the national average, and the tax evasion in the value-added tax is less than the business tax. But with the expansion of foreign economic scale, the absolute amount of loss can not be overlooked. It is suggested that we should attach importance to the contribution of foreign revenue, strengthen the management of turnover tax on foreign capital.
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Received: 28 December 2011
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| ［1］贾绍华.税收流失的测算分析与治理对策探讨［J］.财贸经济，2002（4）：39-44.［2］胡怡建.税收学［M］.上海：上海财经大学出版社，2008. |
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2012, Vol. 14 
