Xishuangbanna State's Tax Compliance Status And Countermeasures

In recent years,tax compliance in China has generally improved.However,compared with the countries with high tax compliance,China still has a large room to improve.Tax compliance is an important standard to determine the effectiveness of a region's tax system,the quality of tax collection,management and service.Therefore,the study of tax compliance has always been a key and difficult point.As a frontier minority area,the tax compliance of Xishuangbanna is relatively lower.Ineffective tax collection and tax loss are common phenomenon.In order to improve the tax compliance of Xishuangbanna,based on the reality of Xishuangbanna,this paper will use recent domestic and foreign researches on the tax compliance to empirically analyze the tax compliance of Xishuangbanna.This paper will calculate and compare the objective tax compliance degree,subjective tax compliance degree and influencing factors of Xishuangbanna's different subjects of tax payment to get the characteristics of different taxpayers' tax compliance.Then,find the problems of different taxpayers' tax compliance from objective,subjective and difference angles.At last,this paper will put forward measures to improve Xishuangbanna's tax compliance.This study will enrich the theories of tax compliance.It will not only foster good awareness and habits of tax payers,reduce the taxpayers' tax risk,but also reduce the administrative cost and improve the management level of tax department.The study on Xishuangbanna's tax compliance also has an important significance in promoting social stability,harmony and regional economic development.This paper has five parts.The first part,introduces the research background,significance,research status at home and abroad,research methods,innovation and shortcomings;the second part,defines the main concepts and briefly introduces the new public management theory,game theory,asymmetric information theory on the analysis of tax compliance;the third part,uses 2016 tax data to calculate the objective tax compliance degree of different taxpayers;based on A-S model,Van Raaij Model,tax compliance theories,designs questionnaire to calculate the subjective tax compliance degree of different taxpayers.The calculation results and the comparison of influencing factors show the characteristics of different taxpayers' tax compliance;the fourth part,find the problems of different taxpayers' tax compliance from objective,subjective and difference angles;the fifth part,on the basis of the above discussion,puts forward the countermeasures to improve the tax compliance of the tax payers in Xishuangbanna.