The Research Of Tax Service Based On The Tax Compliance Perspective

In recent years, the behavior of taxpayers'not complying with tax rules has become a worldwide problem which is bothering national tax departments. Take China as an example, domestic scholars calculate that the leviable tax rate on overall reaches about 60-70%.But IMF estimates that in recent years China's annual loss of revenues reaches at least 40 million yuan.This problem becomes the important reason and motive force of endless discuss about tax compliance issues.Domestic studies of tax compliance are still on the initial stage. Most of them come from the results of studies by foreign summarizing and reference. Although tax service is always the hot topic of China, discussing tax compliance from the angle of tax service is still rare in our country at present. This shows it belongs to the tax service theory researches which are of much value.There is strong theoretical and realistic significance to study the problem of tax compliance from the angle of tax service. From the theoretical significance, it's helpful to complete theoretical taxation theory system especially for developing new horizons and deepening our comprehension of the unity of opposites between the dialectical relationship between tax compliance and tax management. From the angle of realistic significance, in the realistic situations which the current level of tax compliance is not high and the research of this aspect is still weak, there is of much practical value to study the research thoroughly and to discuss the countermeasures to promote compliance emphatically studying tax service for strengthening tax collection and administration, preventing tax revenue loss and improving the system.The paper is devided into five parts:The first part is the introduction of the article. This part includes detailed account of the background, significance of the study and methods of research, the innovation and insufficiency of the research papers. The study of taxation compliance began in the early 1970s and the starting point is tax evasion. After this period, the researches of western developed countries went mature and formed system gradually. The researches on domestic tax compliance are on the beginning stage and most of them are based on summaries and reference of foreign researches. And from angle of studying significance, digging tax compliance in this way really owns the important practical significance from not only the domestic research situation but also the international trends. Therefore, this thesis topic has certain reference value for solving the problem that some taxpayers don't follow rules.The second part is about the basic theory analysis of tax service and tax compliance. The basic theory of tax compliance includes economical analysis of tax compliance, psychology analysis of taxpayers'tax compliance behavior and information asymmetry theory analysis. The basic theory of tax services includes the definition of tax service and basic elements of tax service. This part of the paper is to define respective connotations of tax compliance and tax service, analyze tax compliance from different perspectives of academic and to further expound factors of tax compliance and tax service. The role of this section is to explore the inner link between tax compliance and service and to raise the core part, namely the third part.The third part is about the general relationship analysis of the tax compliance and tax service. This part is the core of whole paper and it is deep combination of the most important parts of the article. The theoretical basis, target, the realistic assessment are discussed in detail respectively to explore the relationship between them. Specifically, the basic theories that are talked in part two of this article are the theoretical basis of tax compliance. Moreover, the objective of tax service is improving the level of tax compliance and it's the efficient way of improving level of tax compliance. Meanwhile, the tax compliance status of taxpayers reflects tax service level. The discuss is also the theoretical basis of the fourth and the fifth part.The fourth part is about the tax service status in our country and the evaluation based on tax compliance perspective. The overall process of tax service evolution is divided into three stages and the writer clarifies the several aspects of the current tax service. Based on the discussion above, the tax service status is evaluated. In the process of evaluation on the tax service, the existing problems are talked for the fifth part of the policy suggestions for bedding.The fifth part is about system construction which is to enhance the level of tax compliance of China. Because in developed countries, the theoretical study which is about relationship of tax compliance and tax service is mature, the practices of improving the level of tax compliance based on improving the level of tax service are common. More important, the system construction should be in line with the reality of our country. Based on the present problems that are raised above concerning the work of tax service, this part focuses on the construction of the principles of tax service system based on the tax compliance perspective and the construction of the tax compliance perspective based on the concrete measures of tax service system.