Tax Compliance Of Small-scale Taxpayers In The Tax Collection And Management

Small-scale taxpayer is the largest group and the most complex category in our taxpayer system.The behavior of small-scale taxpayers impacts our national tax revenue and social stability significantly.Tax collection and administration are the most important link between small-scale taxpayer and authority,which present the key to the taxpayer's tax compliance.The compliance of tax is a fundamental part of tax collection and management.To study the improvement of tax compliance psychology and behavior trend benefits to the national tax revenue and social harmony.The research methodology of is based upon the economics and public management theory and the aim of this research is to studies the tax compliance of small-scale taxpayer in the tax collection by comparative analysis,normative analysis and positive analysis.Firstly,introduction presents the background,purpose and significance of this article,ideas and methods,and literature review of tax compliance.Overview of tax compliance and small-scale taxpayer follows.Third part of this article describes the current situation and existing problems of small-scale taxpayer in Rongchang,Chongqing.The specific reasons that lead to the non-compliance of small-scale taxpayers is clarified though the analyzing of data and specific cases.At last,it discusses the measures and methods to develop tax compliance of small-scale taxpayer from tax collection and management.