ABSTRACT

This paper deeply analyzed the reasons of the tax loss of the non-residential cooperation from perspective of formal constraints，informal constraints，implementation mechanism by applying new system economics theoretical analysis framework with the methodology of theoretical analysis and empirical analysis. Suggestions and implications are brought up to prevent and control tax loss and to strengthen tax administration of the international cooperation on the basis of reference of successful experience，combined with the actual situation in China. Suggestions and implications are as followings：firstly，strengthening the utility formal institutional constraints；secondly，fully playing the role of informal institutional constraints；thirdly，enhance the effectiveness of enforcement mechanism.

The main conclusions generated from this study are as follows.

（1）Main factors of international tax loss of the international cooperation. The configuration of the tax system is not reasonable；change in tax informal institutional constraints and the change of the configuration of the tax system are not matched and the implementation mechanism cannot meet the requirement of the institutional transformation.

（2）Tax loss of the international cooperation has different degrees of impact on factors on tax relationship between countries，scale of fiscal revenue，macroeconomic regulation and efficiency of resource allocation.

（3）Tax loss of the international cooperation is a global，long-term and complicated project.

（4）It is effective to prevent and control tax loss of international cooperation to give full play to the utility of formal constraint to strengthen the informal institutional constraint and to promote the effective operation of the implementation mechanism.

Keywords： Tax Administration of Cross-border Cooperation；Tax Loss of Non-residential；Theory of Institutional Economics