Study On Tax Compliance Of Taxpayers In Lincang City

During the process of pushing on the tax reform in our nation actively,the effect of domestic tax revenue and management is gradually improving.While increasing the accumulation of domestic finance and taxation,it has also promoted the continuous improvement of the national tax system,showing that the reform has achieved remarkable results obviously.Additionally,with the rapid development of economic globalization and the arrival of the era of data economy,the new features of economic business are also coming in to being.The environment of the world economic is becoming increasingly serious,meanwhile,market competition is becoming more intense,in company with the range of tax sources can not be expanded,and the overall environment is more complex,with a strong concealment and mobility.Although China's tax revenue has maintained at the relative,rapid,growing rate in recent years,there are many parts missing.In the process of tax revenue and management,almost all countries both at home and abroad are faced with severe tax evasion.Seeing that countries both domestic and foreign countries have begun to attach the importance to tax compliance,and have launched related studies.Thus,basically,at the root of the situation,we should take effective steps to prevent and control the loss of tax revenue and improve the compliance of tax counterparts.This prominent problem has become one of the urgent problems to be solved at this moment.Based on the theory of multiple perspectives,this paper makes the deep analysis of the relationship between tax compliance and tax revenue and management,in views of advanced concepts and measures at home and abroad to promote tax compliance and deepen tax collection and management reform.So,drawing the conclusion that the experience at home and abroad is on the basis of trust in tax cooperation,using good tax service means actively,relying on advanced information technology means,adopting effective audit means,improving inspection deterrent,increasing the burden of non-compliance with tax obligations,encouraging tax counterparts to pay taxes actively.While enhancing the compliance,we also should improve the effectiveness of tax collection management effectively.The author adopts the literature research method,empirical analysis method,comparative research method,and semi-structured interview method to analyze the overall situation of tax compliance of taxpayers in Lin Cang city,and deeply understands the existing problems of taxpayers' compliance with taxation in Lin Cang city,as well as the subjective and objective factors affecting tax compliance.Aiming at the problems of "difficult management" and "poor management",this paper puts forward some countermeasures to improve the overall tax compliance of the tax counterparts in Lin Cang City.Such as the measures of perfecting the tax system,reducing the cost of tax compliance;strengthening tax law publicity education,enhancing the awareness of citizens to pay taxes voluntarily;strengthening tax law enforcement,improving tax compliance;improving tax service,reducing emotional tax non-compliance;Strengthening internal team construction of tax authorities and promoting tax compliance,improving the quality of tax revenue and management,standardizing tax compliance with external environment.