Citizens Pay Taxes Comply With The Current Situation And Countermeasure Research

With the development of economy, the scale of tax revenue has increased greatly. At the same time,the phenomenon of tax evasion and tax loss becomes more and more serious. Although the state has been committed to improve the tax collection system, intensify the tax information and tax audit efforts,build a harmonious tax environment, because of some reasons such as taxation system and society,the phenomenon of tax non-compliance such an tax evasion remains serious. If the trend continues, the security of the country’s tax revenue will be threatened. Therefore, seeking the way of improving tax compliance degree, reducing tax loss and improving the level of tax collection becomes more and more important.Firstly, this paper introduces tax compliance. Then discuss the theoretical basis of tax compliance from the angle of the national and social theory、the asymmetric information and game theory、the attitude of taxpayer change theories and tax cost theory. After that,we analysed the tax compliance of H City by the way of questionnaire survey.The investigation mainly includes the following aspects:the country’s political system and credit, social psychological, tax system, game elements, tax cost and tax inspection.After the investigation,we found the tax compliance of H City has greatly improved more than before. But at the same time, there are still have a number of problems.Finally,based on the theory and questionnaire survey,the paper give some suggestions to improve the tax compliance degree.