Research On The Countermeasures Of Improving Taxpayer's Tax Compliance By Grass-roots Tax Authorities In China

In recent years,China's reform of the tax system has been effective.With the continuous publicity of tax policy and tax running process,the concept of tax payment of Chinese citizens is increasing day by day.However,it can not be ignored that there is still a big gap between China's taxpayer tax compliance and developed countries,most taxpayers still passively meet their tax obligations,some taxpayers in order to maximize their profits,find ways to evade tax evasion,at this time to embark on the road of crime.Tax non-complianee has had a very bad impact on society as a whole,and the issue of tax compliance has become a major problem that government departments at all levels urgently need to solve.Tax non-compliance not only affects the environment of China,s collection,but even hinders the development of the economy.Grass-roots tax authorities are at the forefront of contact with taxpayers,and the level of their collection and management and the impact of tax services on the degree of taxpayer compliance are the most direct and important.Therefore,in the face of the status quo of taxpayers' passive tax payment or even tax evasion,how should the grassroots tax authorities deal with it?In the face of different taxpayers,is the same management means useful?Under the current policy and limited human and financial resources,how can the grassroots tax authorities do the best?Based on Australia's tax compliance model,the paper The taxpayer is divided into four categories according to the degree of compliance and adopted the corresponding strategy to manage.Because the model itself does not have quantitative index,the taxman ean not directly classify the taxpayer by virtue of the model,so it draws on the scoring rules of the tax credit evaluation system in our country,and analyzes the external manifestation and causes of the taxpayer's tax non-compliance through the use of the basic theories such as "economic Man" hypothesis theory and Public choice theory.Then put forward the targeted countermeasure suggestion.At the same time,through the summary of the tax data of X-county in Inner Mongolia Autonomous Region,this paper summarizes some omissions in the process of tax administration in the underdeveloped areas of China,and provides experience for the primary tax authorities to solve the problem of tax non-compliance while summarizing the countermeasures.