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Analysis Of Tax Compliance Based On Enterprise In Qingyuan City

Posted on:2015-11-19Degree:MasterType:Thesis
Country:ChinaCandidate:R H ZhongFull Text:PDF
GTID:2309330422484839Subject:Business administration
Abstract/Summary:PDF Full Text Request
Tax compliance is an important sign to measure the relationship between tax levy andpayment, a country or region is harmonious and therefore, how to improve tax compliance isan eternal theme of tax collection and administration. Along with our country tax law andimprove the tax collection and management level constantly improve, and continuouslyupgrade the taxpayer consciousness and legal consciousness, the tax compliance degreeincreased. But because of the influence factors of tax compliance degree of diversity, our taxnon-compliance problems still exist, affect the tax harmony, therefore, has the importantpractical significance to study the issue of tax.Qingyuan city is located in the mountains of northern Guangdong, belong to economy to owedevelop area, large geographical span, scattered sources, economic gross is small, the size ofthe tax is small, small and medium-sized enterprises accounted for the majority of. Comparedwith the economically developed areas, subject to various factors, the taxpayer shall pay taxesaccording to law consciousness is poor, especially the management skills and the level ofinformation is there is a certain gap, tax compliance degree is not high enough. Therefore, tocomply with tax of Qingyuan enterprises, construction enterprises in Qingyuan with the taxdepartment of a harmonious tax relationship, reduce the tax cost, promote tax compliance, andhas an important significance to promote the Qingyuan and tax collection and managementquality and efficiency, to improve the Qingyuan business environment, promote the hasfar-reaching significance sustained and healthy economic development.This paper follows the discovery problem, analysis problem, problem-solving ideas, based inQingyuan, from a business perspective to analyze economy owes the developed area of taxcompliance. The combination of theoretical analysis and empirical research methods, keyindicators of tax burden, tax compliance costs, tax equity, tax services, research design,through the questionnaire survey, and interview and telephone interview tax administrator ofenterprises, in-depth understanding current situation of tax compliance of enterprises inQingyuan, identify the problems, and then learn from research achievements and experiencehome and abroad of the former, the key factors in influencing tax compliance, deeply analyzesthe reasons of the problems, and then put forward the feasible countermeasures to improve taxcompliance degree, in order to promote the upgrade, enhance the economic strength to help transition of Qingyuan enterprises, at the same time as the underdeveloped areas promote taxcompliance experience.
Keywords/Search Tags:Qingyuan enterprises, Tax compliance, Investigation analysis
PDF Full Text Request
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