Research Of Taxpayer Compliance In China

Since the emergence of taxation, taxpayers have to try various methods to evade taxes, as some scholars said, "there are three things that are certain in people's life:death, taxes and the effort people try to avoid from these two things." Therefore, the phenomenon of tax non-compliance in the world has never been eliminated. Due to the fact that the introduction of personal income tax in China has being with a shorter period compared with western countries, the relevant laws and regulations need to be further improved, and the problem of tax non-compliance is particularly prominent.Tax compliance has been seen as one of determination to measure of whether the relationship of levied for the state tax is harmonious, the issues caused by unfair taxes have also caused widespread concern in society, the governments have given considerable attention on tax compliance of tax administration. Therefore, the study of tax compliance has far-reaching impact on improving the quality and efficiency of tax collection. However, the Chinese government has formally proposed the concept of tax compliance in "2002-2006 The plan of Chinese strategic tax collection", unfortunately it is quite general. Therefore, this article will firstly describe the definition of domestic and international tax compliance, through the summary of connotation and extension of tax compliance, the theoretical basis for tax compliance has been displayed clearly. In the article, although the tax is an important theoretical issue in research area, but generally speaking, the study of domestic tax compliance was just made a junior development, the traditional tax compliance could not be resolved with the behavior of tax compliance. Thus, we study it in an objective environment in order to express the nature of the tax compliance. That is what we are looking at.The foreign countries have made income tax as their main comprehensive tax system; however China has made turnover tax as the main tax system and shared the income tax. With the huge differences, it is necessary to combine our own reality with the tax compliance which is not high performance, highlighting the status of tax compliance through the analysis of the basic national conditions of China's tax system in order to identify the current factors affecting tax compliance, such as tax factors, individual characteristics factors, taxes and moral factors, the factors affecting equity theory in order to make a comprehensive analysis of tax compliance.For the purpose of comprehensive analysis of factors affecting tax compliance, this article will defines the concept of tax compliance first. On this basis, using the theory model of tax compliance issues of theoretical analysis, and economics, management, sociology and psychology and other disciplines combine the factors affecting tax compliance conducted a detailed study. This paper not only analyzes the impact of general economic factors, but also analyzes the social roots and institutional factors. In order to overcome the lack of current research, this paper innovative in applying theory, a detailed discussion of the economic environment, institutional deficiencies, lack of management tools degree of tax compliance impact, in which model analysis of tax compliance is insufficient for quantitative analysis. To analyze the degree of the improvement of the tax compliance in China, this paper will discuss the association rule mining and OLAP applications in the tax system to conduct a feasibility analysis, and improve our technology base is a basic condition for tax compliance, tax compliance and thus improve our degree of feasibility analysis.Based on the analysis of previous paper, we put forward the suggestions of enhancing the degree of tax compliance under the circumstance of China. The suggestions are made up of system complement, management strengthen, implementation of information technology management of tax, professional management of tax sources and so on. The innovation of this paper is that we put forward the advices of information technology management of tax and professional management of tax sources, which serves the tax compliance. Under the circumstance of current reform of tax, it is urgent to enhance the degree of tax compliance and therefore increase the financial revenues and allocate the sources best by optimizing our country's collection mode and adjusting collection strategies.