Study On Promoting Tax Compliance In The Context Of "Internet&Tax"

Despite of the fact that China's tax revenue keeps growing with the economic development,issues of tax non-compliance such as tax evasion and tax resistance are prevalent,as a result of the imperfection of relevant systems in tax collection and management and the less taxation awareness among tax payers.With the loss of national taxes becoming even more serious,analysis into reasons of tax non-compliance and measures to promote tax compliance have been popular.Faced with the severe situation,the government should vigorously strengthen measures to improve the revision of the tax law,constantly improve the credibility of the government,and constantly optimize tax services;making use of the Internet is a great convenience for taxpayers,creating a convenient tax environment.As the concept of “Internet & tax” becomes popular,researches home and abroad have confirmed the positive roles of “Internet & tax” in improving tax service as well as creating network deterrence and better taxation environment.Against the background of “Internet & tax”,the State Administration of Taxation,Chuxiong Office(hereinafter referred to as Chuxiong SAT)has taken some measures drawing on many experiences.However,problems still outnumber the successes and no obvious promotion has been seen in tax compliance.Based on the existing researches and referring to the social background of “Internet & tax” and relevant theories on tax compliance,this paper has made an analysis into the current situation of tax compliance in Chuxiong Autonomous Prefecture and found the restriction factors to tax compliance promotion.Meanwhile,this paper has provided some suggestions on the measures to improve tax compliance in this region,thus having great significance in promoting taxpayers' compliance for the Chuxiong SAT.