Based On The Optimization Of Tax Compliance Policy System

According to public documents, the 2012 annual compliance level of 82% VAT, tax loss of nearly 500 billion yuan, the data reflects the degree of the tax system design goal and the actual execution of the gap, and controls the most restrictive tax still such, other tax situation is more unbearable. Such compliance status, it should be said is very worrying. Is it the tax department dereliction of duty? No! The environment of market economy, to draw attention to the efficiency of government departments has become the norm. Seems to be due to the reason of the administrative functions, the tax authorities have been struggled from the perspective of revenue management for the whole society set up valuable tax consciousness diligently, often doing things like cat catch mice. When we realized that doesn’t comply with the root of appearing on the tax policy system, will be no other in the execution of trying to appear very pale. Tax from the economy, the social distribution unshakable responsibility, obviously the tax system function must be on the premise of perfecting the tax system, I think the pros and cons of tax compliance and tax system are inseparable.Construction of perfect tax system will be permitted to happen overnight, must be a system, gradual process. Based on the tax policy system as the research object, from the point of compliance, expected to optimize the tax policy system to reach an effective method, as to provide a theoretical basis for perfecting the tax system and realistic feasibility.To avoid wrong theory by Chinese scholars start-up disappears, for the study of the human understanding of error and push for the theory and method. Using system theory fault avoidance cancellation method of mistakes and the system rules, relationship, structure and, the system. Away from the wrong theoretical applications include:"fifteen, six, three" method, error system optimization theory, etc.Research of this paper inherits the public policy process in the study of public administration theory, theory of policy analysis, phase of the theoretical study of the fiscal and taxation and financial system, the structure of the tax system, tax design, collection and administration, tax estimation, tax compliance and tax legal system research, applied theory and method from the theory of fault elimination, based on the theory of error system study, at the wrong set, logic and errors on the basis of matrix theory research, study how to construct the tax policy system, and discusses the practical application system, expect by way of optimization design for tax policy system at all levels, and each dimension model of the algorithm.This article is the core task of fault elimination theory apply methods of research in the field of tax system. The first chapter is the introduction, the second chapter, three, four, respectively is introduced into fault elimination theory, theory of public policy analysis, revenue management theory and system theory point of view, comprehensive form the basis of concept definition of tax policy system, and then deduces the characteristics of the system and can perform optimization through fault elimination theory point of view, and gives a method to optimize the train of thought. In the fifth chapter is this article main body part, discussed the influence factors of tax compliance, puts forward a calculation scheme of compliance, and then the fourth chapter put forward based on the optimization idea of this paper expounds the optimization method based on improve compliance. The sixth chapter is the concrete application of the three cases, select public tax data respectively, combined with the categories of taxes that literature able to estimate data, carried on the solution, the feasibility of the method is used to confirm.