Reseach On Tax Compliance Of Dazhou National Tax Bureau

A country’s development is inseparable from the security of tax, and it is an important issue to think about how to achieve tax revenue efficiently. The criteria to measure the effectiveness of tax collection is at two aspects: one is the degree to implement tax collection of the tax administration, and the other is the compliance to tax laws for taxpayers. Therefore, it is significant not only to better the model, but also to serve taxpayers in their perspective, which is the most appropriate for tax collection in our country. Tax administrations focus on the initiative of taxpayers and serve them in many ways, in order to change from the management-oriented type to the service-oriented model. It is core to put people in the first place in harmonious tax collection, which also helps to enhance the efficiency.This paper analyzes taxing cases of Dazhou Internal Revenue Service in three ways based on the researches of other experts: the degree of tax compliance, the agreement of taxing and the cost of tax. Through separate and comprehensive analysis, by looking for the relations and problems, we can propose solutions.According to this idea, the main contents of this paper can be divided into four main sections:First of all, the topic is to indicate the main contents of this paper, including the focus, the difficulties and the innovation.Secondly, this paper states briefly the relative concepts of tax compliance as well as the researches at home and abroad.Thirdly, this thesis elaborate the taxation situation of Dazhou Internal Revenue Service, the institutions and process. It also puts forward three related aspects: the degree of tax compliance, the agreement of taxing and the cost of tax.At last, this paper analyzes the concepts of the degree of tax compliance, the agreement of taxing and the cost of tax as well as the cases of Narrative Tax System, identifying the problems and look for solutions.