Research On Taxpayer Incentive Management In Local Tax Collection And Management In Kunming

Local taxation is an important part of the general national taxation,which is used to meet the financial needs and social public needs,so as to guarantee the operation of various functions of the state and local governments.In ideal conditions,the political power of imposition,assuming that the taxpayer is absolutely obey,but in the actual situation of local taxation management,taxpayers and the tax authority has always has the interest contradiction,tax evasion of tax collection tube,the loss of tax its become the important obstacle of the development of local tax business.Investigate its reason,is very important for the the taxpayer of the insufficiency of the incentive management,therefore,in the context of the reform in financial and taxation system,how to from the perspective of management timely and effectively solve the problem of tax evasion,how to develop the appropriate incentive management policy,it is significant in theory and in fact is deserving of research.This article first embarks from the practice of Kunming local tax collection and administration,defines the research scope of tax evasion,based on the theory in literature and some enterprise to a local tax authorities and taxpayer's research,and audit results and other aspects of information,research and summarizes the present situation of tax evasion and reflect the management problem.through using the incentive theory and tools of game theory,according to the set related parameters from the actual situation of Kunming local tax collection and administration,build the incomplete information static game model,calculated the Bayesian Nash equilibrium.In further research and further concludes that tax evasion reason is due to the lack of incentive management system,makes some taxpayers tax evasion by choosing higher expected returns,resulting in the phenomenon of tax evasion,and formed the policy suggestions for improvement.For these reasons,the author further studies the Kunming local tax collection and administration of the current incentive management system and measures,to discuss gain and loss of policies,and put forward the improvement of existing incentive management system at the same time,make management policy suggestions that by drawing lessons from txe positive incentives,such as tax exemption policy(such as the blue declaration system),can effectively promote the taxpayers' incentive management level,reduce the tax evasion.And will introduce the new policy after using incomplete information static game theory model for further analysis and research,thinks that the incentive system can effectively promote the taxpayer's faithful cooperation,to reduce the tax bureau's management costs,improve efficiency of management.