Research On Tax Compliance And Tax Services

A nation to the economic macro-control, to get the stable financial income, its important means is to tax. However, current tax system put forward the related management changes in the way, in the tax administration directly affected the taxpayer's tax compliance, and even affected the completion of revenue goals. Tax management, need to judge according to the taxpayers tax compliance situation, at the same time also need according to the specific national strategy of developing countries to management, to improve tax management is related to the implementation of tax compliance.Tax service performance evaluation system to complete the perfect degree of the tax service can be confirmed, and also can get reasonable guarantee for tax payment service and service, forming the correct direction of management and management mechanism, the implementation of the effective mechanism, overall promote the establishment of performance evaluation of tax payment service system become the important component of the tax service. Through specific tax the improvement of service quality, can realize the taxpayer's tax compliance, but also can reduce tax cost,realize the goal of tax, help the tax departments in-depth analysis of specific issues,the implementation of specific countermeasures.Based on the theory of tax compliance review, this paper studies the status quo of the current tax compliance, from the concrete issues found between tax compliance and tax service performance evaluation system of the internal logic. Finally, combined with the implementation of the specific steps, find innovation tax service performance evaluation system to improve the basic ideas of tax complianceFirst of all, this article research background, from two aspects of theory and practice on found the research significance of this article. Combining with domestic and foreign about the tax service and the tax compliance research status are summarized and reviewed in this paper. Using research methods of literature review,empirical study, has been clear about the research idea and innovation of this article.On the basis of domestic and foreign related research put forward the basic definition of tax compliance and tax service performance evaluation system of the basic definition, and find a theory is discussed from the two on the classification of the fundamental. Combined with the current status of tax compliance, from tax compliance status of the present situation, the present situation of tax compliance andtax compliance costs three Angle analysis of the current tax compliance status, found there is no clear goal, the tax collection and administration, respectively, non-standard tax law enforcement situation, using a variety of means to accomplish tax compliance,not deep level the phenomenon of illegal tax compliance related problems. On tax compliance and tax service performance evaluation system between the internal logic,both exist corresponding relations, confirmed that the cost of tax compliance and tax compliance, and found the method of enhancing tax compliance and tax service performance evaluation system of innovation has a close relationship. Status quo is the internal cause of specific level, at the same time, it can be driven forward study,according to the tax service innovation performance evaluation system to improve the basic ideas of tax compliance. Study by the taxpayers as the center point of view,discovered the building tax service system concrete policies, focused on primarily discuss the tax levy management, expand the scope of research, enrich the tax service product innovation. According to the study, tax compliance and tax payment service that there was a close relationship between the need to support and cooperate with each other to better enrich the perfection of tax system in China.