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1、AbstractAbstractLossoftaxisagloballywidespreadeconomicphenomenon.Theexistenceoftaxlossnotonlyreducestherevenuesofacountryorregion,butalsoweakenedtheabilityofthegovernmenttosupplypublicgoods,whichfundamentallyaffectcitizens’lifestandards,distributionofincomeandresourceamongare
2、as,andhinderseconomicdevelopment.Soithasbeenreceivingincreasingattentionsfromtaxresearchfacilitiesinvariouscountries.Causeoflossoftaxrevenueismultifaceted,includingintergovernmentaltaxcompetition,taxpayers’plansofavoidingtax,ineffectiveadministrationoftaxauthoritiesandcomprom
3、isedservice,etc.Whenestimatinglossoftax,itcanbecategorizedintotaxlossduetoundergroundeconomyandtaxlosscausedbytransferoftaxbetweenareas.Therefore,theaimsofthisthesisare,tostudythescaleandformationmechanismoflossoftaxinYunnanProvince,proposecountermeasuresthatfitlocal,andultim
4、ately,topromoteeconomicdevelopment.Thethesisisorganizedinthefollowingway.Thefirstchapterexplainstheconceptoftaxlosscomprehensivelybasedonforeignanddomesticliteraturesurvey,andsummariestheimpactoneconomycausedbythelossoftax,sothatthescopeofthestudyismoreclearandaccurate.Inthes
5、econdchapter,thescalesoftaxlossduetoundergroundeconomyandtransferbetweenareasinYunnanprovinceareestimatedandanalyzedcombiningwiththeactualsituationinYunnanProvince.ThethirdchapterisbasedontheA-Smodel,andanalyzetheformationmechanismofthelossoftaxrevenueinYunnanProvinceinacompl
6、etemanner.Inthefourthchapter,theexperienceandcountermeasuresoftaxlossofdevelopedcountriesandsomecitiesinChina,suchastheUnitedStates,CanadaandJapan,etc.,arestudiedandsummarized.Basedonacomprehensivestudyofthelossoftaxmanagementsysteminthesecountries,countermeasuresoftaxlossofa
7、reproposedforYunnanProvince.Keywords:taxloss；IncomeandExpenditureDiscrepancies；formationmechanism；countermeasuresII目录目录第一章引言...............................................................................................1第一节研究背景及意义..............................................
8、......................................1一、选题背景.......................
