The Problems、Causes And Countermeasures Of The Guangdong Provincial Enterprise’s Tax Compliance

Tax revenue as a country gains finance income and economic regulation and control ofthe means and tools have the importance of can not be ignored. Can say, given the tax system,tax management level will directly affect the realization of the target of the tax revenue, andtax administration final effect will be reflected in the tax compliance degrees.Tax compliance as a taxpayer according to tax law regulations, without any compulsorymeasures, voluntary fulfill its obligation to pay tax in accordance with the act, it is theultimate goal of tax collection and management, tax and taxation is to reduce the cost ofoptimal way, it is the social civilization and progress "measuring instrument".In the modern tax service system, how to improve the taxpayer’s tax compliance degreehas been upgraded to an unprecedented height, especially in recent years, the tax authorities atvarious levels in accordance with the transformation of government functions, improve themethods of management, improve administrative efficiency, build a service-oriented authorityrequirements, made untiring attempt and exploration, mainly focus on improving taxcompliance degree, however, the improvement of tax compliance of progress is still slow, hadlittle effect, every year there are still a lot of tax since there is no declaration and erosion,directly reducing the nation’s fiscal revenue, and even cause serious economic and socialproblems.In order to perfect the Guangdong provincial enterprises tax compliance management asthe focal point, this paper integrated use the literature analysis, data analysis and comparativeanalysis, analyzeing the foreign and domestic studies on game theory and informationasymmetry theory, theories of taxation costs and Pareto improvement, the new publicmanagement theory, government process reengineering theory and incentive theory, as thetheoretical basis. Then is to the provincial enterprises in recent years the tax data analysis,attempts to clarify data causes changes in the degree of tax compliance and the influencefactors, analysis of the impact of provincial enterprises tax compliance to various factors,summarizes Guangdong provincial enterprises tax compliance characteristics, and provincialenterprises tax compliance management deficiencies in depth analysis of insufficient, causeall sorts of factors, from other regions of the world to enhance the taxpayer to pay taxes follow the advanced experience, put forward to perfect the provincial enterprises taxcompliance management measures.At the same time, hope to through this research, tocompensate for the academic circles to the problem of inadequate, in a new perspective forimproving provincial enterprises the degree of tax compliance.