The Relationships Between Tax Compliance Costs And Taxpayer Services

In resent years, the scale of administrative burden caused by government management has drew great attention from all the governments, who are trying to elevate competitiveness, improve compliance with complex tax regulations, reduce the cost responded by enterprises and individuals from complying with the government management. Among all kinds of administrative burdens on enterprises, tax compliance costs are the largest part. In order to reduce its cost, enterprises need tax authorities to provide taxpayer services, which help reduce the tax compliance cost and improve the tax compliance of the enterprises. In this paper, suggestions to improve the taxpayer service system in China are proposed as to reduce the tax compliance cost of the enterprises.This paper is divided into five chapters. The first chapter explains the research background and significance of the present one, comments on the literature and lists the research methods and content. The second part introduces tax compliance cost and related concepts of taxpayer service, and the relationship between tax compliance cost and tax-paying service in the theoretical frame. The third chapter describes the status quo and problems of enterprises'tax compliance cost and the tax-paying service in China and analyzes the cause of those problems. The fourth part proves the necessity of improving taxpayer service by reducing enterprises'tax compliance cost from the two perspectives of enterprises seeking for taxpayer services and tax authorities offering it in the time of information technology. And the fifth chapter proposes some countermeasures and suggestions to reduce the tax compliance cost of enterprises in China by learning from the experience of foreign states in tax-paying service.This paper thoroughly analyzes the relationship between enterprises'tax compliance cost and the taxpayer service and holds that the need of enterprises to reduce their tax compliance cost in the driving force of the production and development of the tax-paying service, whose fundamental purpose is to reduce the tax compliance cost and increase tax compliance of the enterprises. This paper makes reference to the latest measures of tax-paying services in OECD countries in reducing the enterprises'tax compliance cost and has a certain significance in improving China's taxpayer service system.