China Tax Compliance Issues

People all of the world have been studying tax compliance for several years. Tax uncompliance,especially tax evasion have become the international difficult problem. From 1994 tax income have greatly increased in China, however, there is one problem we must face:the ability to manage tax is not sufficient. In China, there are lots of crime behavior. Such as tax evasion,tax deception,refuse to pay tax and so on. These behavior tell us the phenomenon of tax uncompliance is serious.My theory analyze two factors that effect tax compliance in China:probability of apprehension and punishment. So my theory think increase the probability of apprehension and punishment can improve tax compliance. As result of this,my theory put forward some policy to increase the probability of apprehension and punishment, perfect tax service and tax laws.