Study On Improving Tax Compliance By Grass-root Tax Authorities

To truly play the basic,pillar,and support role of taxation in state governance,we must adhere to the principle of taxation,that is,resolutely levy taxes in accordance with the law,resolutely not receive any overdue taxes,resolutely implement reductions and exemptions,and resolutely crack down on tax evasion.In the long-term management process,the tax authorities have been exploring ways to improve the taxpayer's tax compliance,with a view to improving the taxpayer's tax compliance and satisfaction,lowering the cost of collection and raising tax revenue,and finally achieving the sacred mission of "collecting tax revenues".However,at the same time,there are still many problems such as weak tax compliance awareness,high maintenance costs,and unbalanced overall tax compliance,which urgently need to be resolved by the tax authorities.Based on this,this paper takes the J district of Tianjin as an example,to explore the problems existing in the taxation of taxpayers,and proposes corresponding solutions.This article mainly includes the following five parts: First,the introduction,including the topic background,research significance,research status,research methods and innovation;second,taxation compliance related concepts and theoretical overview,including the definition of tax compliance,tax compliance,taxation non-compliance.Third,the current situation of tax compliance in J District and its problems and causes which are analyzed with emphasis on the J district in Tianjin;Fourth,domestic and foreign current practice of tax compliance management,to provide reference for the improvement of tax compliance;Finally to carry out the handling process from two aspects of tax collection and taxpayer participation in tax business for the grass-root tax authorities to improve tax compliance.Through the analysis,it aims to provide practical opinions for the grass-root tax authorities to increase the level of management and improve tax compliance.