Research On The Optimization Of Tax Collection And Administration System Of Incentive Tax Compliance

From the perspective of the government, tax is the main source to the fiscal revenue, and tax policy is also an important tool used by government to regulate the economic development in our society. The realization of revenue and the economic functions of tax needs taxpayers’high compliance to the tax system. It is clear that the higher the degree of tax compliance is, the more likely to complete the nominal tax system. Tax compliance is influenced by numerous factors, among which, the appropriate tax administration system will greatly improve the taxpayer’s tax compliance intention. Therefore, in the process of perfecting and optimizing the tax administration system, it is very important for government to consider the tax compliance as an indispensable aspect. Through exploring the tax compliance mechanism behind, government could set more reasonable and effective policies to promote the degree of tax compliance, and optimize the tax administration measures.Based on the above background, this paper, from the perspective of encouraging the tax compliance, has studied the optimization of the tax administration system in our country. First of all, this paper has a cost-benefit analysis of tax compliance. It has been clear about the benefits caused by the punishment of tax authorities, the psychological cost of tax evasion, the rent-seeking cost of tax evasion and so on, and the cost of tax compliance caused by the payment of taxes, the cost of implementation, psychological cost, and this paper also analyzes the mechanism of its. Secondly, based on the cost-benefit analysis of tax compliance, this paper points out the tax compliance intensive’s requirements to the tax administration form tax enforcement and tax service. Thirdly, from tax compliance incentive perspective, this paper illustrates problems in China’s current tax administration system. Finally, on the basis of the above analysis, from tax law enforcement and tax service two aspects, this paper promotes the recommendations on tax administration system reform policy to encourage tax compliance.The innovation of this paper is that it stands in cost-benefit two angles to discuss the factors that have influence on tax compliance, and introduces the fairness and reciprocity theory, which is resulted from the limited rationality in behavioral economics, into the costs-benefit analysis of tax compliance. It is more close to reality to examine the incentive mechanism of taxpayers’tax compliance behavior, and to analyze its influence on optimization of tax administration.