The fact is that, these restaurants can gain much profits in China and can easily evade tax.

然而实际情况是这些餐馆能够在中国获取大量利益并轻易的逃脱税务。

Lower income tax may not have much effect: Many Chinese people have been exempt from income tax, while others evade tax idea.

下调所得税可能不会有太多效果：许多中国人已经免除了所得税，而其他人则想法逃避纳税。

Tax leakage is real. Some of it is clearly illegal—such as when a businessman salts away money abroad to evade taxes—and deserves to be punished.

税收流失是事实，有些是非法的，比如某些商人把钱藏到海外，逃避税务，这应当惩罚。

To be specific, the subjective reason for taxpayers to evade tax is interest. As driven by interest, most taxpayers desire and require avoidance of tax.

具体来说，促使纳税人进行避税的主观原因是利益驱动，纳税人受利益支配，大多有逃避纳税的愿望和要求。

So it necessary to try to set up tax-collecting model, to analyze the impact of tax-collecting environment on evading taxes activity and to take measures to evade taxes.

应尝试建立税收征纳博奕模型，分析税收征管环境对纳税人偷税行为的影响，制定抑制纳税人偷税行为的对策。