Analysis Of Tax Compliance In The Tax Administration

Throughout history, the formation of state power, but also tax. The ruling class in order to maintain its leadership position has always been the ruling class by virtue of its political power, a mandatory levy to protect the normal operation of its public administration. Since the implementation of tax reform in1994, our government’s tax revenue by leaps and bounds growth, average annual growth rate of more than15percent, tax revenue reached8.97trillion yuan in2011. China’s rapid economic stable development, tax revenues in recent years pushed to the same time, we must also realize that management model in the tax collection work backward, low level of tax services, tax high operating costs and other problems led to the tax compliance behavior after another, not uncommon.In this context,tax compliance theory to become a cutting-edge issues in recent years, not just limited to theoretical studies of tax compliance in the field of economics, has been widely extended to psychology, sociology, and other aspects. Based on domestic and foreign scholars to pay taxes to comply with the theoretical analysis, the depth exposition of the concept of tax compliance, content and classification of the factors affecting tax compliance has been researched.The same time, the status quo of China’s tax collection work carried out detailed analysis of the state of the taxpayer fails to comply with China’s tax collection work, causes and economic impact of the system described, the unreasonable tax system,collection and management, taxes run higher costs lead to tax non-compliance issues, and focuses on how to improve the level of tax compliance measures and methods with people.That is to create information technology, professional collection and management system based on reforming the tax system, tax services and strengthen internal tax department team building as a means of external optimization. Overall, the paper tries from the perspective of public administration, combined with the practice of tax collection, in-depth analysis of the motives and results of the tax department and taxpayers, proposed to increase the taxpayers’tax compliance level of the effective ways and means to achieve a tax to comply with a longthe purpose of the efficient mechanism.