Research On The Factors Affecting The Tax Compliance Of Small And Medium Enterprises In Wuhan And The Countermeasures

In China's socialist market economic system,the small and medium-sized enterprise is an energetic economic strength,they are numerous,involving industry,rich,broad prospects for development,is the engine driving employment,is the main force of the technological innovation and technological innovation,is a catalyst to promote urban and rural development.However,due to the influence of culture,personnel and policies,tax compliance is generally not high.Because of its large number,the cost of tax collection and management is relatively high,and the management difficulty is relatively large,leading to serious tax loss.According to the data of the tax department of a conservative estimate,at a rate of 30%per year loss of China's small and medium-sized enterprise tax,compared with western developed countries,can be said to be a huge loss rate for small and medium enterprises to improve the degree of tax compliance,reduce tax loss rate is an important problem of China's tax collection and administration.Since 1980s,some western countries have begun to study on enterprise tax behavior,including the research on taxpayer compliance measurement,taxpayers,tax compliance situation of these countries continue to optimize the tax work,improve the quality and efficiency of tax collection and administration,plays a beneficial role in promoting.Study on the taxpayers' tax compliance in China,also started in the last century at the end of 90s,is still in its infancy,there is a lack of relevant theoretical results,therefore,from the small and medium-sized enterprises to strengthen tax collection and management,promote the tax career development perspective,the research of small and medium-sized taxpayers tax compliance with the value is larger.The purpose of this paper is to optimize the tax environment of SMEs in Wuhan,strengthen tax collection and management of SMEs,optimize tax services,and enhance tax compliance of SMEs.This paper is divided into six parts.The first is the introduction,which mainly elaborates the background and significance of the research,the research summary at home and abroad,the research methods,the structure and main contents of this paper,and the two is the theoretical basis of the tax compliance of SMEs.This chapter is mainly based on tax behavior theory,game theory,expected utility theory and prospect theory as the theoretical basis of tax compliance behavior of SMEs.The three is the evaluation of tax compliance status of SMEs in Wuhan.This chapter concentrates on the relevant data of tax collection and management system of Wuhan city tax department in the analysis of small and medium-sized enterprises by taxpayers and illegal tax risk,to describe the current situation of tax compliance of taxpayers of small and medium-sized enterprises in Wuhan City,through the questionnaire in the form of small and medium-sized enterprises in Wuhan City,the taxpayers of different scale,different industries and different regions.The degree of tax compliance measurement,evaluation of compliance;four is the analysis of influence factors in small and medium enterprises tax compliance.This chapter according to the small and medium-sized enterprises to comply with the situation,a comprehensive analysis of the tax compliance and forms of non-compliance,and from the perspective of qualitative analysis to analyze the influencing factors of small and medium-sized enterprises tax compliance,the small and medium-sized enterprise tax compliance evaluation methods,to provide theoretical support for the.empirical analysis;the five is to improve the small and medium-sized enterprise tax countermeasures compliance.On the basis of empirical analysis,from the perspective of optimizing tax services and strengthening tax collection and management,this paper puts forward countermeasures for tax compliance in line with the actual management and service of SMEs in Wuhan.