Study On Improvement Of Tax Compliance In Futian District Shenzhen

The tax compliance is comprehensive social problem. It touches upon not only the enforcement of the tax law, but also the efficiency of tax collection and management, the tropisms in psychology of taxpayer, the development of the social universal moral responsibility, value-orientation, and cultural background. As one of the advanced subjects in the field of tax collection and management, it can be guiding the tax administration practice of our country. It is of profound significance that assuring the state financial revenues, improving the level of tax collection and management, the cost of both the collecting tax and paying tax, safeguarding lawful rights and interests of taxpayer, enhancing the degree of taxpayer’satisfaction, encouraging tax compliance and promoting the harmonious society. Hence, Futian District in Shenzhen as the object of study, to establish the indicator system of tax compliance, which is scientific, objective and practical. It is an empirical study on the regional tax compliance and the restricting factors, to explore the ways of improving tax compliance effectively. It contains five parts.The first part is the introduction. It is the introduction of the core concepts of the thesis. It mainly expounds the research background of tax compliance, focusing on the progress of study on the influencing factors, measuring methods and research methods at home and abroad.The second part is the outline of tax compliance, including the related concept and the influencing factors of tax compliance.The third part is to set up the indicator system of compliance measurement in Futian District Shenzhen. The indicator system is determined by the experts based in-depth interviews, questionnaire survey and comprehensive analysis, using the analytic hierarchy process to calculate the weight and then the comprehensive scores. After compared with the average level of Shenzhen, it indicates that the current tax compliance in Futian District is not ideal.The fourth part is the problem analysis of tax compliance of Futian District. According to the statistical results of tax compliance measurement system, do the empirical analysis of Futian District tax compliance with the real current tax administration situation in recent five years. The fifth part is from the perspective of tax management, relates to the tax system reform, tax collection and management, tax service, inspection mechanism and human resource management, to explore ways to improve tax compliance of Futian District.