The Report On The Tax Compliance Of Small And Medium-sized Enterprises In Changsha

Hunger breeds discontentment.With the continuous development of catering market economy,small and medium-sized enterprises become an important force in social and economic development.During the important period of tax reform and upgrading,the tax compliance has become the forefront of the tax problems in study of Chinese scholars in recent years and it has gradually become one of the standard to measure the degree of a country's tax system optimization and tax administration performance.Researching the tax compliance of small and medium-sized enterprises in Changsha's catering industry is important for optimizing the management quality in the grass-roots department and it provides suggestion for tax reform from the tax compliance angle.The research report is based on the economic characteristics and tax burden in Changsha's small and medium-sized enterprises.The paper uses the literature research,questionnaire investigation and statistical analysis to design the questionnaire from basic information,tax common sense,tax behavior and tax services through the way of combining the chart statistics and analysis,explaining the situation of tax compliance.Facing the current problem according to the investigation,the author analyzes the reason from three degree.Firstly,the taxpayer can't aware of tax compliance and there isn't excellent financial system in enterprises.Secondly,the imperfect tax system influences the efficiency of the tax administration performance level.The last but not the least,imperfect credibility of the government and tax management environment is a magnificent factor.In order to solve the problem about the tax compliance,the research refers to the successful experience in other regions and countries.With the situation of Changsha,the paper offers some advice from improving tax compliance,tax administration performance.In a word,it's meaningful for regulating the catering market,building the scientific and efficient collection and management system.