The Individual Income Tax Compliance Research In Our Country

Since the tax policy, the emergence of the phenomenon of tax non-compliance cameinto being, as some scholars said,"people in life have three things is certain: death, taxesand made human to escape death, tax effort". Therefore, tax non-compliance of thephenomenon is widespread in many countries in the world. Western countries due toestablishing a more complete tax law, punitive measures is more serious, therefore, taxnon-compliance is in China has been greatly improved. And because our country law oftax collection and management and further development, so the phenomenon of taxnon-compliance is particularly prominent.Tax compliance is of great significance to solve the revenue loss phenomenon. Allcountries in the world on tax compliance is given great attention, tax compliance is notonly the symbol of the national taxation relationship is harmonious, but also because oftax non-compliance caused by the unfair tax burden phenomenon has arousedwidespread concern. Therefore, tax compliance is to improve the quality and efficiencyof tax collection and management has important significance.At the same time, we also should be noted that the personal income tax is theincome tax system, and the personal income tax system is a classification of thebreakdown of the income tax system.So, there is a big difference in the design of thestructure of tax system, we should combine the actual conditions of our country, throughthe study of China’s personal income tax system, tax compliance and influence factors,analysis of the personal income tax compliance.This paper is divided into five parts:The first part is the first two chapters of the article. The first part introduces thebackground and significance of the present research, and then reviewed the relevantresearch literature at home and abroad, and then illustrates the research ideas andmethods. The second chapter first defines the related concepts, and then expounds thetheoretical foundation of the theory of tax compliance, including the expected utility theory, prospect theory, new public management theory, game theory. Through theanalysis of these theories, can be seen to improve China’s tax compliance isfeasible.Then points out the possible innovations and deficiencies.The second part is the third chapter, is the empirical analysis part of this research.The third chapter is the basic theory of game theory is introduced, based on the basictheories of introduces game problems in this paper will introduce the taxpayers and taxauthorities, and by establishing the game model between taxpayers and tax authorities,game model, provides an empirical analysis for the theoretical analysis.The third part is the fourth chapter of the article, at the same time, this part is mainlyabout the status quo of China’s personal income tax compliance and problems, appears,in this chapter, did a small survey, to the Ji’nan city several institutions and individualindustrial and commercial households conducted surveys on the personal income taxcompliance.The forth part is the fifth chapter of the article, this part is mainly to foreign taxcompliance experience, by drawing on foreign experience to improve the methods andexperience of tax compliance in china. This part is mainly from the Holland, the UnitedStates of America, Australia and Japan’s experience, through the analysis of theexperiences of these three countries, come to our country in raising the tax complianceshould be from a focus on improving the tax credit system, improve the awareness to paytax and improve the dielectric consulting institutions in society, so as to provide areference for China to raise tax compliance issues.The fifth part is the sixth chapter of the article. In this part, through the empiricalanalysis of the front and the foreign experience for reference, those improve China’s taxcompliance policy recommendations. Mainly from the perfect tax system, improve ourChina’s tax collection and management level, improve the citizen’s awareness of taxpaying, the optimization of China’s tax environment and the development of socialintermediary advisory body strength so as to put forward the feasible suggestion in fiveaspects.