A Research On Tax Compliance Of Small And Micro Enterprises In China

Taxation is the fiscal revenue that the state does not directly repay in order to fulfill its own functions and meet public needs.In the face of national taxation requirements,taxpayers have two choices,one is to choose to obey the provisions of tax laws and the management of tax authorities,that is,tax compliance;the other is to disobey the law and the management of tax authorities,that is,taxation non-compliance.In reality,a considerable number of taxpayers disobey in their attitudes and selectively obey in the tax management process.Compared with the complete tax non-compliance behavior,such tax non-compliance is not easy to be found in the tax management process.It is easy to cause tax loss.In theory,there is an indicator of taxpayer tax compliance,called tax compliance,but there is no consensus on the specific measurement of tax compliance in the academic world.With the deepening and refinement of tax compliance research,subjective tax compliance and objective tax compliance indicators have emerged.The former measures the taxpayer's willingness to comply with the tax,and the latter starts from the taxpayer's taxation behavior and uses the tax loss to measure the taxpayer's tax compliance.In recent years,with the rapid development of China's economy,the number of small and micro enterprises has increased.As of the end of July 2017,there have been more than 70 million small and micro enterprises listed in China's small and micro enterprises list,and small and micro enterprises have become important part of the national economy.Due to various internal and external complex reasons,small and micro enterprises have poor tax compliance.If the tax compliance situation is not improved,as the number of small and micro enterprises continues to increase,the scale of tax gaps will continue to increase,and on the other hand,it will also have an adverse impact on the development of small and micro enterprises.By introducing the problems of taxpayers in small and micro enterprises in China and the taxation system that promotes tax compliance in foreign countries,it provides ideas for the design of questionnaires.Based on the analysis framework of Van Raaij's economic psychology theory,this paper analyzes and summarizes the main factors affecting the tax compliance of small and micro enterprises.Through questionnaire survey to measure the taxpayers' relevant indicators in the analysis framework,the taxpayer's subjective tax compliance is quantified.Through the analysis of the answer data,Shanghai small and micro enterprises have a good tax compliance status,and the main factors affecting the tax compliance of small and micro enterprise taxpayers are tax legal factor,taxpayer quality factor,other taxpayer influence factor,tax planning factor and tax penalty factor.Combining the theory of expected utility maximization,the theory of prospects,the analysis framework of Van Raaij's economic psychology and the analysis of the answer data,it can be concluded that to improve the tax compliance of small and micro enterprise taxpayers,it is necessary to start from the tax environment and the quality of taxpayers.It is necessary to improve the tax environment,improve the clarity and authority of policy laws,and strengthen the promotion of taxation knowledge,improve taxation services,and pay attention to taxpayer rights and propaganda;on the other hand,it is necessary to improve the overall quality of members of society and increase the taxation identity of members of society.