The Research On Tax Compliance Costs Of Enterprise In Our Country

The cost of tax compliance has been a long-standing issue, the foreign research shows that not only closely related to taxpayers with tax compliance costs, but also closely linked with the tax authorities. An enormous amount of tax compliance costs for taxpayers is not only an important reason for non-compliance. reform of the tax authorities is difficult to achieve a satisfactory result in the collection of an important factor. Thus a crucial period for China's reform of the tax system is in pivotal time, and the study of the cost of tax compliance is a definite meaning.There is little research on the cost of tax compliance in China, and more qualitative, less quantitative. This paper seeks to find a more complete picture of theory for tax compliance costs. Combined with the results of this field of study, this paper discusses China's tax compliance costs and provides for the tax policy decision-makers another perspective that can be referred to. The article is structured into five chapters. The first chapter is introduction, covering topics significance of the synthesis and structure of this paper and other documents. The second chapter engages in the theory of tax compliance costs. It recalls the origins of tax compliance costs and tax compliance costs in the development of modern Western and explains the definition of tax compliance costs, form classification and related concepts. The third chapter is devoted to the study of foreign tax compliance costs and the practice of inspection. The foreign scholars and government departments through the mathematical method and the tax compliance cost measurement study found that the amount of tax compliance costs is huge, and the tax compliance costs of taxpayers in different regions and between different sizes are uneven distributed which directly lead to taxpayer discontent. And in the United States, Australia and India for example, we can found that most of them have taken to strengthen tax publicity improve service quality and other aspects of tax revenue to reduce compliance costs. Chapter 4 adopts the sampling method to get the initial measurement of our tax compliance costs. China's enterprises found a huge amount of tax compliance costs. In between domestic and foreign enterprises and between enterprises of different sizes exist as well as the uneven distribution. Chapter 5 is the analysis of the causes of our existing tax compliance costs. It found that the main reasons of the tax compliance costs for our tax system is imperfect tax legislation and unscientific, China's low taxation administration and the human society, and it aims at these reasons to find some measures such as improving the tax system, strengthen legislation, strengthening tax services, to reduce the compliance costs for our enterprise.