The Research Of Taxation Compliance Level For Tax Source Enterprises

The national economy has been developing rapidly since the twelfth five-year plan has been introduced.In the case of expanding diversity and scale of enterprises,the number and scale of tax source enterprises are also growing in a fast pace.As the fiscal revenue of China is largely depending on the tax revenue of such enterprises,the improving taxpaying compliance level would have great influence on stability and persistence of national economy,on perfecting levy system of tax authority and on establishment of social credibility.Nevertheless,because tax source enterprises usually involve in a variety of industries and businesses,also,the pertinence and specialty of taxpaying policies would lead to taxation risk in practice due to misconducting between the actual accounting and financial management.As taxation risk would harm both development of enterprises and national tax revenue,the reformation and research work for taxpaying compliance level of tax source enterprises is around the corner.The research is based on studies of taxpaying compliance theories internationally,thus,the thesis summarizes the theoretical contents accommodated with China's national condition.In the study,the thesis uses several kinds of research methods such as the literature study,comparative analysis and survey study.It selects the representing tax source enterprises,DM Life Insurance,as the study case and conducts research on the taxpaying compliance situation.After the mutual variation between practice and theory,the study shows that DM Life Insurance has the problem of missing payment in stamp-tax and individual income tax categories.After digging into the case,the research includes industrial condition,design of tax system,psychological statement and personnel as the causes,therefore it presents solutions targeting at inner control mechanism,management mechanism and unscrambling ability of taxation policy.On the basis of previous solutions,together with the integration of theories and related regulations,the thesis also comes up with a series of proposals from the perspective of both enterprise level and authority level based on ‘Regulations for key source of tax revenue monitoring work'.The study recommends tax source enterprises conducting following reformation in order to optimizing tax compliance level: laying emphasis on collection and analysis on key tax source data procedure;improving professional level of financial staff;raising service quality of tax authorities and extending publicity of related regulations.Hopefully this research could offer some valuable reference to tax compliance topic for tax source enterprises in China.