Research On Improving Tax Compliance Under The Background Of Tax Colection And Management Reform

In recent years,under the background of China’s overall economic growth slowing down and the continuous pursuit of high-quality social and economic development,the awareness of taxpayers’ participation and the rule of law has been continuously strengthened.At a time when the reform of tax collection and management is constantly developing to a more perfect and in-depth way,the contradiction between limited tax collection and management resources and taxpayers’ tax compliance is becoming more and more prominent.How to significantly improve tax law compliance and social satisfaction has encountered more challenges.In order to give full play to the guarantee,pillar and basic role of taxation in national governance,In March 2021,the General Office of the CNPC and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Management,which made a more detailed deployment for the next step of deepening tax reform,aiming to further promote the reform of delegating power,delegating power,and optimizing services in the tax field,further improve the tax supervision system,and provide better services for the development of market entities.And how to make good use of the advantages of deepening the reform of tax collection and management,improve the level of tax governance of tax authorities,improve the quality of tax collection and management,improve taxpayers’ tax compliance,and deal with taxpayers’ tax non-compliance has become grass-roots tax Normalization problems that need to be faced in the work of cadres.This paper takes the improvement of taxpayers’ tax compliance as the research object,deepens the reform of tax collection and management as the entry point,takes the tax compliance and tax loss-related data in Chengguan District,Lanzhou City in recent years as a breakthrough,makes full use of the interview survey method,questionnaire survey analysis method,literature method and other research methods,combined with the process.Combined with the theory of process reengineering,the theory of tax system optimization and the theory of prospects,it is analyzed that under the background of further deepening the reform of tax collection and management,the current situation and the main problems of taxpayers’ tax compliance within the jurisdiction of Chengguan District,Lanzhou City are: First,the tax authorities’ ability to cope with the modernization of tax governance is insufficient.Second,the tax service concept of tax authorities needs to be improved.Third,the cost of taxpayers’ tax compliance is relatively high.Fourth,the unity of taxpayers’ rights and obligations is insufficient and lacks a sense of fairness.Taking the research on the current situation and problems of tax compliance in the context of tax collection and management reform of Lanzhou Chengguan District Taxation Bureau as a breakthrough,it uses process reengineering theory,tax system optimization theory and prospect theory to build an analytical theoretical framework,and explore targeted suggestions and measures to improve taxpayers’ tax compliance,which mainly includes the following aspects: First,from the perspective of intelligent tax governance,it is proposed to strengthen the application of big data in tax risk management,and explore the application of tax big data in optimizing the business environment.The second is to put forward the correct concept of tax service from the perspective of improving the tax service level of the tax authorities,serve taxpayers wholeheartedly,and improve the efficiency of tax processing in multiple ways and time;Third,put forward countermeasures from the perspective of reducing the cost of taxpayers’ tax compliance,and propose to further optimize the tax system,simplify the tax process,and reduce the cost of compliance;fourth,from the perspective of promoting tax fairness,put forward to increase the supply of public services and public products,improve the transparency of fiscal expenditure,and improve taxpayers’ understanding of tax use.