Study On The Improving Of Tax Compliance In China Based On The Theory Of Social Identity

These years,China's economy has entered a new normal,from the extensive development of high input,high energy consumption and fast growth to intensive development focusing on the quality of economic growth and the protection of ecological balance.Level of economic growth gradually tend to be more robust growth,fiscal revenue growth compared with the past has also fallen,and to meet the needs of the reform of the supply side.Tax cuts will be the main trend in our country in recent years.Under such a tax policy,the supply-side reform is a comprehensive tax cut.In the context of our policy tax reduction,China still needs tax revenue to guarantee the normal operation of the country.So raising the tax compliance of our citizens can effectively guarantee the national income source.The economic speed of our country is slowing down,and the corresponding tax revenue will be affected,so it is very important to raise the tax compliance.In this context,it is of great significance to study how to improve the tax compliance of taxpayers and ensure the steady growth of tax revenue,which is of great significance for the smooth transition of our economy.Moreover,the third plenary session of the 18 proposed to improve the governance ability request,the need for government departments on the basis of fully considering the interests of social groups,strengthen cooperation and negotiation with them,for their support and understanding of the public affairs.It is a very important problem to raise taxpayers' recognition of government tax collection and management.Based on this,this paper studies the problem of raising tax compliance from the perspective of taxpayers' social identity.The status of taxpayers in different social groups and categories affects their tax attitudes and tax behavior,and how they define themselves in certain circumstances also affects their tax compliance.It is of great practical significance to understand the taxpayer's identity to effectively raise the level of tax compliance.At present,the problem of tax incompliance is becoming more and more serious in China.The scale of tax losses has been rising.Therefore,it is of great significance to further study the issue of raising tax compliance,to enrich and develop tax compliance theory,to build a harmonious tax relationship and to raise the level of tax compliance in China.There are many factors that can affect taxpayer compliance,such as economic factor,political factor,cultural factor,etc.,in which social factors including tax system,tax administration and taxpayers psychological,social environmental factors,etc.This paper studies the problem of raising tax compliance in China from the perspective of taxpayers' social identity.The paper consists of six parts.The first part is introduction.The first chapter mainly clarifies the background,research significance,literature review,research methods,research ideas,research content and innovation points and deficiencies.The second part is the theoretical analysis of social identity and tax compliance.Mainly introduced the basic concept and theory of social identity,illustrates the practical significance of the social identity theory,and expounds the related concepts and theoretical basis of tax compliance,analyzed the influence factors of tax compliance,etc.Finally,the relationship between tax compliance and social identity is analyzed.The third part is the core part of this article,we in the third part to the two companies by means of query case analysis,understand the influence a variety of different types of business tax compliance factors,analyze the related factors of social identity.At the same time,through the distribution of questionnaires and statistics,we can understand the status of tax compliance and social identity factors that affect the tax compliance of Chinese citizens.The fourth part,through the analysis of the questionnaire results and the status quo,summarizes the reasons for the low tax compliance in China.The fifth part is based on the current situation and the reason,the case and the statistics,and provides the corresponding countermeasure based on the theory of social identity.Finally,the relevant countermeasures and Suggestions are put forward,and the article is summarized.