Study On Influencing Factors Of Tax Compliance Risk Of Mudanjiang And Coping Strategies

Tax compliance is the basis of tax collection and management.Tax compliance risk management is the development trend of modern tax management and the most important direction of reforming the collection and management system.Tax compliance risk management of Mudanjiang started relatively late,and there are still many problems in risk response.How to achieve the four objectives of law enforcement standardization,efficient tax collection and management,cost saving and social satisfaction,tax compliance risk management is the most effective solution strategy.This paper reviews the theory of tax compliance and tax compliance risk,and summarizes the main factors that affect the risk of tax compliance according to the existing literature.The paper uses the method of key indicators to construct the analytical framework of "Tax Compliance Risk Evaluation Indicators".On the basis of comprehensive evaluation of tax compliance risk,this paper designs the questionnaire of compliance risk in Mudanjiang.From tax officials and taxpayers,enterprises,the same industry and society,it investigates and statics the tax compliance risk,and analyses the main problems affecting tax compliance risk.Based on the analysis of questionnaire data,this paper summarizes six problems that affect the risk of tax compliance: complicated tax system,excessive tax burden,excessive cost of tax compliance,incomplete tax service,irregular tax enforcement,and insufficient effect of social impact.Then,from the problem,using the modern tax management concept,the main causes of the problem are analyzed.Finally,based on the theory of tax compliance risk management and the current situation of risk response,it gives suggestions on tax compliance risk response for Mudanjiang.Especially in tax service and tax law enforcement,this paper puts forward eight suggestions,such as broadening the way of tax law publicity,promoting the online tax platform,encouraging third parties to participate in the guidance,innovating the reminder service,encouraging high tax compliance,professional management of revenue sources,improving the ability of tax assessment,and establishing the mechanism ofinspection and coordination,which are more effective in improving the risk response ability of Mudanjiang's tax compliance great help.