The Research On Tax Non-compliance Of China

With unceasing prosperity and development of the commodity economy, Commodity trading environment has become increasingly complex and The form of commodity trading is also more diverse。On the one hand, changes of commodities trading environment and form have promoted the rapid development of the commodity economy. On the other hand, it becomes more and more difficult to the government to regular the economic transaction. One of the consequences is taxpayer’s non-compliance behavior increasing, and if taxpayer’s non-compliance increases with the increasing social wealth, there must be existing-a large-scale phenomenon of loss of tax revenue. A large-scale phenomenon of loss of tax revenue not only lead to difficult for government agencies to normal operation, but also have a bad influence on the development of the economics. At present, Tax non-compliance behavior has become a major problem of Governments and fiscal field of scientific research, National tax authorities have also treated tax non-compliance behavior as the focus of the work of tax daily management. Because there are many facts influencing the taxpayer’s choices and many facts cannot be used to quantify analysis and control, so it’s impossible to Put an end to tax compliance behavior occurred completely. But it’s also meaningful that we analysis the tax non-compliance, it makes that we have a clearer understanding of tax non-compliance behavior and also aid to improve taxpayer consciously tax awareness and reduce the tax act of non-compliance.On the base of fully theoretical analysis of tax non-compliance issues, the author uses two methods, normative analysis and Empirical Analysis, to express the author’s opinion of the tax non-compliance of China. The main body is divided into five chapters as follows:The first part is the introduction part, mainly do a brief introduction about the Background, the Implications for research, the Literature Review and the structure of the thesis. The second chapter, is the part of the theoretical preparation of this article, elaborate the concept of tax non-compliance through summarizing existing research results at home and abroad. At the same time, this chapter makes a comprehensive analysis of the many factors that influence taxpayer behavior.The third chapter analyzes the reasons of China’s current tax non-compliance status, including subjective aspects and objective aspects. Objective aspects do the analysis from the current economic, social, technological and other side to explain that the macro environment’s changes make taxpayers more inclined to choose the tax non-compliance behavior. Subjective aspects do the analysis from the loopholes in the tax collection work to explain the loopholes in the tax collection work give taxpayers more opportunities to choice the tax non-compliance.The fourth chapter is the experience section, mainly introduce and summarize the existing successful experience about tax compliance risk management at abroad.The fifth chapter is the policy recommendations section. This chapter is the focus of the full thesis, mainly give recommendations to prevent tax non-compliance on the basis of learning from foreign experience. These suggestions of this part divide two categories on the basis of the influence on the object:a category is to establish the tax compliance counseling mechanisms; the other category is to correct the loopholes in the tax collection work, including effectively manage the resource of tax, effectively use the resource of information, efficient tax inspectors and effective tax penalties. Additional, the author also gives suggestions of supporting measures from legal environment, fiscal and taxation systems and political institution-building.Through the analysis of the entire article, the author think that the fundamental measure to reduce tax non-compliance is to improve taxpayers’ conscious awareness of tax by constructing a good tax cultural environment. But constructing a good tax cultural environment is a long-term work, so we must joint control with short-term tax administration measures to reduce tax non-compliance issues. Short-term tax measures is to plus the cost of taxpayer choosing tax non-compliance and reduce opportunity of taxpayer choosing tax non-compliance by perfecting the system of tax administration and tax management program.