Kunming Business Taxpayers Tax Compliance Costs

The tax compliance cost takes the tax revenue cost the important component, is the modern taxation theory and practice research front topics one. After several dozens year development, overseas has made the rich progress to the tax compliance cost's research, and achieved the following mutual recognition:The high quota tax compliance costs not only reduced taxpayer's deference, moreover also directly causes the tax affairs department's collection to reform makes the ideal progress with difficulty. The tax compliance cost's research starts in our country late, are few take it as object of study's work. The home more pays great attention the theory stratification plane to the tax compliance cost's research the discussion, although in some developed provinces and cities' scholar's slightly carried on the scale to respective area of jurisdiction scope tax compliance cost, to have the stress exploring research, but as a result of the data gain and the technical analysis method aspect's barrier, our country tax compliance cost 's real diagnosis reckoning were as before few, but looked like Yunnan such to owe the developed area basically to belong to the blank region to the tax compliance cost research.This article tries hard to comb and to summarize the domestic and foreign tax compliance cost main research results, and in uses for reference with in the analysis domestic other scholar research results foundation, uses the known cost measuring technique, governs the partial enterprise taxpayer's tax compliance total cost which, the deference gross revenue as well as the tax compliance cost to the Kunming local tax system in the scope chooses makes some experimental investigation to estimate only, analyzes the Kunming Enterprise taxpayer tax compliance cost the essential factor constitution and the characteristic, the search present Kunming Enterprise taxpayer tax compliance cost existence's subject matter and the origin, and from strengthen the tax revenue law construction, the deepening tax reform, the establishment highly effective tax revenue collection system, to show and to strengthen aspects and so on taxpayer right, perfect tax payment services structure, how to reduce the taxpayer tax revenue deference cost, enhanced the tax payment deference to propose the related measure and the countermeasure. The full text is composed of five partial contents. The first chapter of introduction mainly to this article selected topic background, the research goal and the significance, the research mentality and the paper structure carries on the outline; The second chapter is to the tax compliance cost elementary theory, the overseas research results carry on a more detailed elaboration, and has carried on the induction and the summary to our country tax compliance cost's research; The third chapter is to the Kunming Enterprise taxpayer tax compliance cost comprehensive elaboration, from the existing questionnaire survey data, analyzes the Kunming Enterprise taxpayer tax compliance cost and the compliance income basic present situation and the essential factor constitution; The fourth chapter promulgates the Kunming Enterprise taxpayer tax compliance cost the characteristic and the origin; The fifth chapter proposed that reduces the Kunming taxpayer tax compliance cost the countermeasure and the suggestion.