The more aggressive and scrunity requirements enforced on taxpayers in the last analysis are government's competing desires for benefits with the people. The key lies in how tax revenue will be used by the administrations. When it comes to this point, developing countries like China have significant difference with developed countries like the U.S., which is not mentioned in this article.

一方面是企业收入，一方面是财政收入，要想双赢，还需找到平衡点啊！

谢谢、、、、

In my mind, the more aggressive and frequent audits come from several reasons.
First, tax revenue is the main source of the fiscal revenue. In an economic recession, governments need more money to stimulate investment and to subsidy the poors, not  to speak of many governents' budget deficits and huge public debts.
Second, it is to meet with the new changing situation in world economy. Nowadays, capitals and labors are easily circulated across countries, and many companies search for ways to evade taxes although mainly consume one country's resources. To focus on transfer pricing and cross-border transactions will restrict the phenomenon and creat a fairer market.
Third, tax law enforcement is more important than the ordinance per se. The strong enforcement can establish the influence, creat a fair play environment and increase fiscal revenue. Most importantly, it can intensify taxpayer's awareness to pay tax.
Fourth, the development of information system and technetronic devices make it possible to exchange and control taxpayers' information.
Last but not the least, some modifications of tax laws are  methods of retreating in order to advance. For example, the tax threshholds have been raised in China both in  individual payroll tax and in business tax or value-added tax for individual industrial and commercial households. Former tax laws are no longer fit for present situtation as inflation goes, and maybe many SMEs try to evade the taxes. The adjustment may decrease the tax cost for the taxpayers and may even  indeed increase tax revenue and  mantain a fair and well-run tax system.
Therefore, in my mind, especially in China, the adjustment of tax policies are reasonable.

a new topic in follow me ,good job

thank u

Follow Me:190, 153
最近Follow Me的帖子除了有奖励的以外，其他显得有些冷清啊。坚持说起来容易，做起来很难。

其实这是一个国家维护自己应得利益的问题,  该收的就要收!

Through modifying the construction of tax，tax administrations can also give incentive to some industries and restrict some industries.In China,tax administrations should decrease the tax in medium-sized and small enterprises.

”Governments and businesses are facing new and increased challenges in the uncertain and volatile economic environment.“ It seems that our economic environment is always volatile, and this is one of the most charming aspect of economy.

Don't know much about tax, but it seems that the guy who help the companies to deal with tax avoidance will be more and more popular. Besides, with the increase of the tax risk and uncertainty, the exchange may fluctuate more than before. And maybe it is a good news for the dealers.

谢谢分享~

税收的增加也是没有办法的事情，谁让债务危机增加而ZF却无作为只好开源。羊毛毕竟出在羊身上

Yeah, according to your reply to this topic. I knew the reasons about more aggressive and frequent audits. In my oppinion, more audits would increase the transaction costs, that is to say , we should invest more physical and human capitals, more time, and more bargains, and so on. Formal and informal institutions would be a better solution to the complex audit-problem. What's more ,we should weigh the balance of the costs to audits and institution-making costs!

路过看看

thanks a lot . i have read it

haha ,i have been reading article about the gav taxation~
much to learn~

tax risk is a very hot topic in recent years.

In China, it's another story

good example

只要ZF能透明税收的使用渠道，做到真正的取之于民、用之于民，我想纳税人也不会有更多的异议。关键的问题是，纳税人把税款上交后，不清楚自己的钱用到了什么地方，甚至怀疑自己的税款被用来满足一部分人的私人需求，如果是这样，税负再轻纳税人也会有怨言。