Study On Tax Compliance Improvement Of Tax Authorities In Y City,Jiangxi Province

With the continuous improvement of China's market economy,the scale of taxation has been gradually expanded.As the main financial source of a country,the quality and quantity of tax revenue have an important relationship with the development of national economy.Throughout the tax situation in our country,tax fraud,tax evasion and other problems occur from time to time,resulting in massive loss of tax revenue,and tax compliance does not meet the expected requirements.Tax compliance is the basic goal of the continuous optimization of tax system based on the modern public financial system in China,which reflects the basic idea of the gradual improvement of modern national consciousness and citizen self-consciousness,has attracted the attention of experts in related fields,and has also become the main index for the assessment of tax performance management.So,by using the method of theory to guide practice,study of taxpayer compliance,concrete analysis influence in our country,the main reasons for the taxpayer does not follow to explore and put forward the ways to construct the harmonious hotline relationship,we will deepen reform of the fiscal and taxation system of our country,safeguard the national fiscal revenues,creating an environment of tax compliance and so on various aspects are of great significance.This paper makes a comprehensive use of literature research,empirical research and case study,starting from the basic theory research,analysis of tax non-compliance with the classification and concrete form,from the theoretical analysis of tax collection and administration,tax system,tax service and other factors on the impact of tax compliance,again with Y city real cases and data as the breakthrough point,analysis of Y city tax compliance issues and causes,combining with the enlightenment of improving tax compliance in foreign countries,it is concluded that the following aspects promote Y city tax compliance feasible Suggestions: The first is to improve the tax collection and management system: we should constantly improve the legislation and optimize the tax system,build a professional and efficient tax collection and management system,establish a strict tax risk monitoring network,and continuously strengthen the tax inspection and crackdown;The second is to optimize the tax service: we should flexibly grasp the time and mode of tax service,strengthen the professional construction of the tax team,and improve the acceptance mechanism of tax-related complaints.The third is to strengthen the work of tax administration: we should intensify the publicity of responsibility and power,constantly deepen the application of the results of tax credit evaluation,continuously intensify the publicity and coordination,and actively create a compliant environment.