Research On Tax Compliance Of Chinese Pharmaceutical Manufacturing Enterprises

Since the state began to levy taxes,taxpayers have been thinking of effective ways to evade taxes.As scholars believe,"a person's life is a process of constantly trying to avoid death and evade taxes." The good or bad of taxpayer's tax compliance is directly related to the harmony of the tax collection relations in this country.However,in countries around the world,the phenomenon of taxpayers' non-compliance has always existed,and governments have attached great importance to their tax compliance.Therefore,to study the tax compliance behavior of taxpayers and the factors influencing tax compliance and to discusses the causes and harms of the non-compliance of taxation in China is of great significance to improve the system of tax management in China.In recent years,many illegal behaviors such as tax evasion,tax fraud and tax resistance have occurred.Although the state has strengthened the tax collection and administration and improved the tax service,the taxpayer's tax compliance is still not high.The phenomenon of low tax compliance,which causes serious tax loss in China,has seriously affected the social taxation.The proportion of tax revenue of enterprises in total tax revenue is very large.The effective reduction of the tax loss of enterprises will greatly increase our fiscal revenue.Therefore,it is of great significance to study corporate taxpayers' non-compliance and reduce corporate tax evasion.This paper studies corporate tax compliance from the perspective of pharmaceutical manufacturing enterprises and conducts analysis and research on the production and operation situation and tax compliance of pharmaceutical enterprises to makes Suggestions for improving tax compliance in China.In this paper,first we expound the background and significance of the thesis.Through the study of domestic and foreign tax compliance related literatures,the research results of domestic and foreign scholars on tax compliance are summarized.Then this paper introduces the concept of tax compliance and the theory of game theory,and perfect the theoretical basis of tax compliance of pharmaceutical manufacturing enterprises in China.Then the paper analyzes the financial data of listed companies in pharmaceutical manufacturing industry in China,and studies the status quo of tax compliance of pharmaceutical manufacturing enterprises.Furthermore,this paper studies the factors that influence taxpayer's tax compliance and analyzes the influence of tax burden,audit execution,information sharing,tax penalty on tax compliance and Corporate tax compliance awareness.Then the paper makes an empirical analysis on the tax compliance of pharmaceutical manufacturing enterprises.The model of comprehensive dispersion coefficient model is used to monitor the tax compliance of pharmaceutical manufacturing enterprises,and provide suggestions for improving the tax compliance of enterprises.In the end,the author puts forward some suggestions on how to improve the tax compliance of pharmaceutical manufacturing enterprises in China from the perspective of enterprise and tax authorities.