Research On Tax Compliance Of Large Enterprises In A Development Zone In Jiang Xi Province

As the main source of government revenue,tax is the capital guarantee of public services,which is related to macro-control,economic development and social harmony.Large enterprises have huge potential in tax revenue and complicated tax affairs,which are likely to have certain risks in tax compliance,thus having a great impact on national tax revenue.Therefore,due to the economic and financial importance of large enterprises,tax collection and management agencies must pay enough attention to them and guard against risks.The ultimate goal of tax collection and management institutions is to achieve the maximum compliance of large enterprises with the tax law.In the 1980 s and 1990 s,the new public management movement flourished in western countries.After more than two decades of development,the new public management concept has penetrated into all fields of western developed countries,producing huge influences and effects,among which the field of tax administration is one of them.The combination of the new public management concept and tax collection and management has achieved practical results in countries represented by OECD,that is to say,the new public management concept is beneficial to the improvement of tax compliance of taxpayers.Based on the analysis and elaboration of the basic concepts of new public management,the author believes that "customer-oriented service-oriented government,strategy-oriented goal-oriented organization,and performance-oriented private management" are three concepts that can be used for reference in the reform of tax collection and management of large enterprises with the new public management concept.Taking a development zone in Jiangxi province as an example,this paper analyzes the tax compliance of large enterprises,and tries to put forward countermeasures and Suggestions for improving tax compliance of large enterprises from the perspective of new public management.Through the combination of quantitative analysis and qualitative analysis,empirical analysis and theoretical analysis,based on the new public management theories such as managerialism,public choice theory and transaction cost theory,this paper focuses on the tax compliance of large enterprises in a development zone,elaborates the factors affecting tax compliance of large enterprises from three perspectives of taxpayers,tax authorities and external environment,and then puts forward countermeasures and Suggestions for improving tax compliance of large enterprises.