(1) Improve the legal system and comprehensively promote tax administration according to law.

1. Strengthen tax legislation and improve the tax legal system. The basic idea is to establish a tax legal system based on the basic tax law, and corresponding supporting tax substantive law and tax procedural law (Jia Shaohua, 2002). (1) Under the guidance of the basic tax law, establish and improve separate laws and regulations, straighten out their legal levels and subordinate relations, and form a scientific system. (2) In China's existing substantive laws, except for the income tax law of foreign-invested enterprises and foreign enterprises and the individual income tax law, the rest of the tax laws and regulations were not formulated by the National People's Congress, but were promulgated by the State Council in the form of provisional regulations. Although these laws and regulations have the same effect as the law, from the actual situation, this situation of being unable to pay taxes has reduced the compulsory taxation to some extent. (3) China's current procedural law "People's Republic of China (PRC) Law on Tax Collection and Management" was revised in 20001year, which fully considered the impact of taxation on economic development and social progress, and took promoting economic development and social progress as the legislative purpose. However, after the practice of tax authorities, it is found that there are still many shortcomings that need to be improved and perfected, especially in the provisions of tax law enforcement, which are not easy to operate, arbitrary and difficult to enforce.

2. Standardize tax law enforcement and further promote tax administration according to law. (1) Strictly implement various tax laws, regulations and policies, further formulate and improve supporting management measures, correctly handle the relationship between regulating law enforcement and organizational income, regulating law enforcement and optimizing services, regulating law enforcement and supporting development, strictly, fairly and civilly enforce the law, and create a good tax environment. (2) Vigorously promote the tax law enforcement responsibility system, strengthen the supervision system of tax law enforcement power, further improve the accountability system for law enforcement faults, and promote the rule of law. (3) to rectify and standardize the tax order, we can neither think of adjusting the income schedule, approving the tax extension in violation of regulations, nor think too much about taxes; At the same time, increase the punishment for tax-related illegal cases according to law, and put an end to replacing punishment with punishment and punishment with punishment.

3. Improve the tax legal system. Establish tax police, intensify investigation, stop and crack down on tax crimes, strengthen the rigidity of tax law enforcement, maintain tax order, and set up tax courts to improve the level of tax justice, so that tax disputes and tax crime cases can be handled and tried according to the procedures prescribed by law.

(2) Strengthen tax collection and management and establish a modern tax collection and management system.

1. Establish a standardized and effective tax declaration system. (1) Improve the tax registration system, improve the legal status of the tax registration certificate and broaden its scope of action. In the process of legal person identification, the tax registration certificate is issued first, and then the industrial and commercial registration certificate and bank account are opened. Follow the example of the United States, Italy and other countries, and implement the taxpayer registration number with the legal person ID number as the only one. All income-related activities of taxpayers are inseparable from this code, thus fundamentally controlling taxpayers' behaviors and activities. (2) When making tax returns, we can learn from the experience of South Korea and Japan and implement separate tax returns. For enterprises or individuals with good tax credit and sound accounting system, we can adopt tax returns different from other taxpayers and give appropriate tax incentives, which will encourage taxpayers and promote the improvement of enterprise accounting system.

2. Standardize tax source monitoring and strengthen tax source management. (1) Tax source monitoring should be adapted to the socio-economic structure and tax system structure. It is necessary to formulate monitoring methods according to different social and economic structures, different forms and characteristics of tax sources, and carry out them according to local conditions, rather than "one size fits all"; At the same time, we should combine the tax structure, pay attention to the source monitoring and process monitoring of tax sources, and effectively control the flow and authenticity of tax sources. (2) Tax source monitoring should make full use of modern scientific and technological means, realize the modernization and informatization of tax collection and management means, widely popularize tax control devices, give full play to the advantages of golden tax project, and minimize tax loss. (3) The monitoring of tax sources should make full use of social forces and strengthen close cooperation with the departments of industry and commerce, customs, finance and public security law; At the same time, establish a reward system for reporting illegal tax cases, mobilize the enthusiasm of the broad masses of the people to help protect taxes, strictly guard against tax evasion, tax evasion and dripping, severely crack down on various social illegal and criminal activities, and effectively monitor tax sources.

3, improve the way of collection and management, and promote electronic collection and management. (1) The tax authorities should change the way of collection and management based on "crowd tactics", emphasize the professional division of labor, set up tax institutions according to the three series of registration, collection and inspection, and use computers to monitor the whole process of collection and management. (2) Accelerate the construction of electronic tax collection and management, establish local area network of tax collection and management, and develop wide area network of tax collection and management. On the basis of establishing and perfecting computer network, we should speed up the modernization of tax collection and management, implement electronic tax declaration and paperless tax collection, and give full play to the role of computers in all aspects of tax work; At the same time, through computer networking with customs, industry and commerce, finance, enterprises and other departments, strengthen information exchange, prevent tax evasion and fraud, reduce the cost of tax collection and management, and improve the ability of tax collection and management.

4. Strengthen the construction of tax inspection system. Adopt (1) cross-checking mode in different places to reduce local government intervention. Tax authorities can conduct cross-regional inspections by concentrating manpower and grouping, which is conducive to avoiding local government intervention, improving the quality of centralized and special investigation and inspection of major cases, facilitating the exchange of inspection experience, verifying the professional level of inspection, improving the professional quality of inspection cadres, unifying law enforcement standards and improving law enforcement level. (2) Make full use of advanced science and technology, especially network technology, share information resources, form an efficient and fast information and management network based on "Golden Tax Project" network technology as soon as possible, and combine manual inspection with computer network to improve inspection quality.

5, increase the punishment, improve the deterrence of tax law. It is a widely adopted practice to punish tax loss by increasing the punishment for various tax violations. For example, the United States will not only recover the evaded taxes and interest, but also impose a fine of 75%. In serious cases, it will also seal up property and sentence it to five years in prison. Aggravated punishment does not mean arbitrary punishment, and it must be based on the law. (1) The punishment provisions in the Law on the Administration of Tax Collection must be amended through legislation, such as the provisions in Articles 63, 64 and 65 of the Law on the Administration of Tax Collection that "a fine of more than 50% and less than five times of the tax that has not been paid or underpaid shall be imposed", which gives tax cadres a lot of room to exercise their power freely. (2) Require the tax authorities to strictly enforce the law, resolutely put an end to the phenomenon of human tax, and also put an end to the abuse of punishment. (3) Announcing illegal tax cases, exposing illegal cases through various media, and forming a powerful deterrent force against illegal tax activities.

6, in close cooperation with the department, the implementation of social comprehensive tax management. At present, taxation has been inseparable from all sectors of the national economy, and has penetrated into all aspects of production, operation and personal life. Therefore, it is impossible to strengthen tax collection and control tax sources only by the tax bureau itself. Therefore, please ask the government to coordinate the relations between taxation, industry and commerce, auditing, finance, public security, banking, foreign trade, planning commission, radio and television, etc. And clearly stipulates that all departments must cooperate with the tax authorities to build a tax collection and management work covering the whole situation, relying on social comprehensive tax management.

7. Improve tax intermediary organizations and fully implement the tax agency system (Tong Dalong, 2003). (1) Strengthen the construction of registered tax agents, improve the quality of tax agents, carry out tax agency publicity, learn from foreign advanced tax agency experience, improve China's tax agency system, and let taxpayers file tax returns through tax agencies as much as possible. (2) Implement the tax agency system to reduce the so-called "official" tax loss that may occur due to the direct contact between tax officials and taxpayers, and form a relationship of mutual restraint and supervision among tax agencies, taxpayers and tax authorities to avoid tax loss.

8, realize the coordination and unification of all aspects of tax collection and management. Tax collection and management is a comprehensive work. Tax registration, tax declaration, tax source monitoring, tax collection, tax inspection and tax punishment are all important parts of the organic whole of tax collection and management, and there are direct or indirect links between them. Only when all the links are interrelated and mutually restricted can the whole tax collection and management system maintain a relatively efficient operation state. Therefore, in the process of perfecting the tax collection and management system, all aspects of tax collection and management should be synchronized and coordinated. While improving a certain link, we should give consideration to the actual situation of other links, make overall consideration and promote it as a whole, avoid "collision" between different links, ensure the quality of tax collection and management, and reduce tax loss.

(3) Improve the tax system and optimize the tax structure.

1. Reasonably allocate the proportion of turnover tax and income tax. Judging from China's current social and economic development, China should still adhere to the dual-subject tax structure of paying equal attention to turnover tax and income tax, and gradually increase the proportion of income tax. While further improving and optimizing the value-added tax system, through improving and optimizing the income tax system and strengthening the collection and inspection of income tax, the growth rate of income tax revenue will be gradually higher than that of turnover tax, and China's tax system will be built into a real dual-subject tax system.

2. Improve and optimize the value-added tax and accelerate the transformation of value-added tax. (1) Implement the principle of universal expropriation. Gradually bring all kinds of services, intangible assets and real estate that are currently subject to business tax into the scope of value-added tax collection. (2) Accelerate the transformation of value-added tax. Since 2004, the three northeastern provinces began to try out consumption-based value-added tax, which promoted economic development and received good results, proving the feasibility of consumption-based value-added tax in China. Therefore, the scope of its implementation should be gradually expanded. (3) Improve the preferential policies for value-added tax. Further standardize preferential tax policies, narrow the scope of tax reduction and exemption, and maintain the integrity of the VAT deduction chain.

3. Improve and optimize the income tax. (1) Unify the income tax of domestic and foreign-funded enterprises, fair the tax burden, and promote the internationalization of the income tax system. In the pre-tax expenditure standards and limits of various costs and expenses, it is necessary to be consistent internally and externally, such as the deduction standards for wages and donations. Adhere to the consistency of preferential policies for domestic and foreign-funded enterprises, reduce preferential policies as much as possible, and create an external environment for fair competition for enterprises. (2) Improve and optimize personal income tax, and implement a personal income tax system combining classification and integration. Strengthen the regulation of high-income earners, reform the deduction standard of people's livelihood expenses, further expand the scope of personal income tax collection, and standardize the preferential policies for personal income tax.

4, improve and optimize other taxes, timely levy new taxes. (1) Adjust the scope and tax rate of consumption tax. Incorporate some high-end tonics, health care drugs and some extravagant high-end consumption behaviors into the consumption tax; At the same time, for non-luxury consumer goods, such as motorcycles and cosmetics, or consumer goods closely related to people's daily life, the tax rate should be appropriately reduced. (2) Levy social security tax as soon as possible, cooperate with the reform of state-owned enterprises, and ensure the basic living standards of laid-off workers. (3) Real estate tax and inheritance tax should be levied in time to properly adjust the distribution of social wealth, encourage labor to get rich, and reduce the negative effects of getting something for nothing. (4) Change the current education surcharge into an education tax, which is specially used to make up for the shortage of funds for nine-year compulsory education. (5) Improve the local tax system and standardize the extra-tax income. Combine the current urban land use tax, real estate tax and urban real estate tax, unify taxpayers, rationally adjust the tax basis, and appropriately raise the collection standards. Carefully clean up all kinds of funds and fees collected outside taxes in various places, collect fees for paid services in the form of fees, and ban unreasonable fees.

(4) Standardize the transfer payment system and promote the reform of taxes and fees.

1, standardize the transfer payment system. (1) It is necessary to establish the leading position of the central government's macro-control. It is consistent with ensuring the central financial resources and effectively mobilizing local governments at all levels to strengthen central regulation, improve the marginal benefit of financial funds, and realize the transfer payment system. (2) Gradually change the form of transfer payment based on general subsidies such as tax refund, increase special transfer payment with specified purposes and additional conditions, and improve the efficiency of transfer payment funds.

2. Promote the reform of taxes and fees to ensure tax revenue. Vigorously promote the reform of taxes and fees, clean up and ban unreasonable charging items, bring charging items with operating nature into the price track as operating income, replace charging items with corresponding taxes through "changing fees into taxes", and include charging items that really need to be retained into "fees" and "user fees" through "standardizing fees", adjust charging standards, and standardize revenue and expenditure management and supervision. At present, education surcharge can be changed into education tax in due course, and social security tax can be levied on unemployment insurance premium, endowment insurance premium and medical insurance premium.

(5) Strictly monitor online transactions and strengthen tax management of e-commerce.

The rapid development of online transactions poses a severe challenge to the traditional tax collection and management. Judging from the current situation, online trade has just started, and measures and countermeasures should be stepped up. (1) The filing system is adopted, requiring all Internet users to declare information related to the Internet to the local tax authorities, who will issue digital identity certificates according to the consultation of network operators, so that the tax authorities can determine the identities of both parties to the transaction and the nature of the transaction. (2) Broaden the networking space between tax authorities and banks. Tax authorities should cooperate with banks to set up electronic checkpoints to monitor the capital flow of enterprises, thus greatly limiting the occurrence of tax evasion. (3) Establishing an e-bank on the Internet requires enterprises and individuals engaged in e-commerce to open accounts in the e-bank, complete financial services such as settlement, collection and transfer in different places online, complete tax payment online and realize electronic payment.

(6) Improve the tax supervision mechanism.

In order to effectively prevent and curb tax loss, we must also have a broad and strict supervision mechanism. Tax supervision should include internal supervision, administrative supervision, legal supervision, mass supervision and public opinion supervision. At present, the tax supervision mechanism is basically implemented within the tax authorities and has not played its due supervisory role. Therefore, to improve the tax supervision mechanism, it is important to establish and improve the external supervision of tax supervision, such as mass supervision and public opinion supervision. Give full play to the role of external supervision and make due contributions to the control of tax loss.

(seven) to increase the publicity of tax law, change the concept of citizens to pay taxes.

(1) Carry out in-depth and extensive publicity on tax law, and establish a tax view that is compatible with the market economy. We should persistently and extensively carry out various forms of tax education and publicity, incorporate the basic knowledge of tax into the textbooks of nine-year compulsory education, and let the people establish the concept of "honorable tax payment" from an early age and know that the nature of socialist tax revenue is "taking from the people and using it for the people". (2) Renew citizens' tax concept and establish the concept of equal rights and obligations. Under the condition of modern market economy, the traditional concept of "due diligence" can no longer be recognized by taxpayers, and even cause taxpayers' rebellious psychology. Therefore, according to the concept of symmetry of rights and obligations, the behaviors of taxpayers, tax users and tax collectors should be regulated respectively to create a good social environment for tax administration according to law.

In short, the governance of tax loss is a huge systematic project, involving all aspects, which needs to be done bit by bit and has a long way to go. Therefore, leaders at all levels and tax departments should actively find problems, solve problems and accumulate steps, so as to gradually improve the current situation of serious tax loss in China and create a new era of tax work in China.