Tax Check Tax Compliance

As the most frequent way of non-compliance with revenue,which is also the concern of the economists, is the problem of tax evasion, thus the study of international community about complying with the revenue or the non-compliance of revenue will be mainly from tax evasion. The earliest and most famous of specialized research on the issue of tax evasion is Allingham and Sandmo in 1972 in the "Journal of Public Economics," published papers on the "income tax evasion: A Theoretical Analysis." According to their economics and crime risks and uncertainties economic theory, analysis of the optimal decision of the tax evaders and tax evasion decision-making affecting the main factors. For our scholars, tax compliance is still a quite new topics, which is to be long-term and in-depth study. From the research background and research targets, the developed countries mainly from personal income tax, personal income tax payable, payroll tax, and other types of taxes in the total tax revenue accounted for absolute proportion; And as a developing country of China, mainly from corporate income tax, paid by businesses satisfied that the various tax in the total tax revenue accounted for absolute proportion. Thus, the study of tax compliance, and Western countries mainly focus on personal tax compliance with the different decision-making, China's enterprises should no doubt will follow the policy decision as a tax research priorities.From the current needs of the reality of China's tax theory and practice and combinating the issues of domestic and international tax compliance research area ,which remains to be deeper researched, we will check on the tax compliance of the taxpayers to study the impact of the inspection face, and the probability of punishment was seized in areas such as analysis to improve the tax compliance of taxpayers . This paper includes five parts:Part I: Introduction includes topics background: the significance and scope of the study defined. In defining the scope of the study, the tax compliance, tax non-compliance with the tax inspection carried out certain terms defined.Part II: From the spect of taxpayer compliance and non-compliance of the tax,I have a game analysis about the relevance of tax inspection and tax compliancePart III:I firstly inspect the tax check-limited but tax authorities check the circumstances under which an unlimited level to the taxpayers to comply with the decision-making seized probability; then relax the assumption that inspection and the inspection of the tax authorities seized capacity of the reality of limited inspection rate and the ratio found.Part IV:I analysist punishment of the optimal rate of identification, and the tax penalty system based on international comparative analysis of China's system of tax penalties inadequate, and give a number of policy recommendations.Part V: Conclusion ,which is the contents of the foregoing summary, and gives achieve optimal level of non-compliance with the basic principles.