The Research Of The Problems And Countermeasures Of Tax Compliance In China

Since the reform and opening up, China’s rapid economic development, the tax revenue scale has increased greatly, at the same time, the phenomenon of tax evasion is also increasing, the number of tax losing is amazing. Although the country has been committed to the improvement of the tax collection system, optimize the tax service, tax propaganda and tax enforcement, building a harmonious tax environment, but due to various reasons, the tax system service mechanism, cultural idea and tax procedures, tax evasion and tax fraud and other tax pay noncompliance phenomenon is still serious, Our tax compliance from the French politician Colbert said " Tax is to pull out most goose feather, least goose call." It’s still very far. But the tax revenue is a country made indispensable tool and means of fiscal revenue and regulating economy, tax compliance degree directly influences the realization of tax target, and then affects the overall development of the whole country. At present, the domestic research on tax compliance is still in the initial stage, the research depth and breadth is not enough. Research on tax compliance of domestic scholars mostly to summarize the experience of foreign tax compliance, the lack of in-depth theoretical analysis, perspective is relatively narrow, has not formed the system. This article through to our country reality environment as a basis to carry on the research analysis to the tax compliance perspective, will not only on the tax authority itself, the analysis also joined economic, political factors in the whole country, hope to be able to devote more of their resources to the taxpayer of public products service, increase the welfare of the whole society; arrangement design more reasonable tax the system of tax management, reduce the cost and the loss of tax revenue, reduce both sides of contradiction should not exist; change the past emphasis on administrative power and the relative neglect of the rights of taxpayers condition, improve tax in relation to the position in the levy, to be willing to pay the tax taxpayer.