An Empirical Study On Tax Compliance Of Individual Income Tax In China

According to the annual statistics of the National Bureau of Statistics of China,since 2001,the proportion of personal income tax in total tax revenue exceeded consumption tax for the first time and became the fourth largest tax after VAT,business tax and enterprise income tax in China,from 2001 to 2017,the personal income tax revenue in China has been increasing,and the personal income tax revenue in China accounts for the gross domestic product.The proportion of value and total tax revenue has also continued to increase,but compared with western developed countries and other developing countries,the proportion of personal income tax revenue to GDP and tax revenue in China is relatively low,which weakens the adjustment function of personal income tax to income distribution to a certain extent.The reasons for this phenomenon include the basic national conditions in the primary stage of socialism and the influence of our tax system,but we should also pay attention to the severity of the loss of personal income tax in our country.Firstly,this paper sorts out the research on tax compliance at home and abroad.The basic theories include expected utility theory,prospect theory and new public management theory.According to the classical theory of tax compliance and the research results of many experts and scholars at home and abroad,this paper combines the evaluation of taxpayers' government work in China with the psychological cost of taxpayers in tax evasion.By means of A-S model,the corresponding theoretical results are deduced.Then the loss of personal income tax in China is estimated by using the China Statistical Yearbook and the annual statistical data of the National Bureau of Statistics,and the status quo of tax compliance of personal income tax in China is analyzed.Then,using the statistical data of household finance survey,through OLS regression analysis and Logistic regression analysis,we observe the correlation between taxpayers' satisfaction with different aspects of our government's work and our personal income tax compliance.Finally,by comparing the results of empirical analysis with the derivation of A-S model,this paper explores the relationship between taxpayer's evaluation of government work and tax compliance of individual income tax in China,and puts forward relevant policy suggestions according to the relationship between taxpayer's satisfaction with different aspects of government work and tax compliance of individual income tax in China,so as to improve taxpayers' compliance of individual income tax in China.The tax compliance of individual income tax.