Tax Compliance And Management Problems And Countermeasures Of Donghai County

Tax revenue is an important source of fiscal revenue for governments at all levels of the country,and plays a very important role in ensuring that government departments undertake the responsibilities of macroeconomic regulation,social security and public services.Therefore,attention should be paid to the source of tax revenue and the stability of tax policies.One of the important factors in tax collection assessment is tax compliance.Western countries also carried out in-depth research on tax compliance earlier and introduced the thought of social public organization into the research field of tax compliance.Many researchers at home and abroad in China have further enriched the research connotation of tax compliance and obtained relatively rich theoretical research results.This thesis focuses on the tax compliance of taxpayers in Donghai County.First of all,the basic theory of tax compliance is determined and the corresponding theoretical research is done.Secondly,by means of questionnaire and data query,it found out the problems of tax compliance in Donghai County,such as low application efficiency of tax payers,low accuracy of tax filling,and insufficient timeliness of tax collection.Through investigation and research,it is found that the main causes are poor tax compliance ability of tax payers,imperfect public service mechanism of government tax handling,low level of government tax management service,excessive impact on economic and other problems.Third,through in-depth analysis and research on the tax compliance practices of advanced countries such as Europe,America and Australia,based on the guidance of new public management theory,the Chinese administrative organs can be regarded as providing services to the broad masses of people,and the broad masses of people can be regarded as consumers.When the administrative organs provide services to the broad masses of people,We should fully understand the needs of the people and be demand-oriented.In the last part of this article,the author fully considered the reality of Donghai County,put forward targeted countermeasures: The first is to improve the tax system in all aspects,the second is to protect the rights and interests of tax payers,the third is to do a good job in tax publicity,so that tax payers change their ideas,the fourth is to strengthen the training of tax practitioners through their various business capabilities,the fifth is to establish a perfect tax service,reward and punishment system.