In tax practice activities,the taxpayer is the main factor that causes tax loss,but the tax collector is another factor caused tax loss that cannot be neglected.

It is important to recollect the lost tax as well as to establishment the tax law system to prevent the tax loss.

There is tax evasion in underground economy and open economy.

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.

In recent years ,tax-losing is increasingly spread around the world as well as in china .

Taxation is threatened by tax losing, preventing tax-losing has become a worldwide problem .

Researches on the Reallocation of Tax Losing;

In this thesis the author tries to find another angle to explain the reason why tax losing exists in China.

Tax losing means tax loss of government.

This paper analyzes the tax erosion from the angle of tax inspection, and puts forward sosme corresponding countermeasures for controlling the tax erosion in China through strengthening the tax inspection and management.

This paper distinguishes the definition of non-observed economy with tax erosion,underground finance,unpaid household work,capital flight,barter trade and shuttle trade to clarify some misunderstandings about NOE.

At present, the problem of state tax losses can not be neglected.