The Analysis Of The Behavior And Effects That SMEs Pay Taxes In China

Financial strength of a country mainly depends on the nation's fiscal revenues Government tax revenue, from the macro-view, is supported by the state's compelling force, but microly, relies on the initiatively reporting tax,timely payment by the enterprises.that is, consciously tax act.The level of tax compliance of enterprises not only reflect the country or region's effective tax policy,and to some extent reflect the level of overall quality of people.At present, China is still dominated by corporate taxpayers, including small and medium enterprises(SEMs) account for a large proportion. The existence and development of SMEs play an inestimable role for the maintenance and vitality of the competitiveness of China's market economy. Currently there are 40 million SMEs in China, accounting for 99% of the total enterprises, contribute 60% of China's GDP,50% tax and 80% of urban employment. However, the tax compliance situation of SMEs in China is not optimistic, tax evasion is more seriously. Therefore, the full using of national tax policy for SMEs and to gradually improving these policies, improving tax administration for small and medium enterprises is important for the development of SMEs.Ensuring tax compliance is a critical government objective, There are Two questions: why do corperations pay taxes voluntarily and how can increase the level of compliance. Based on of the investigation of the tax behavior of part of the small and medium enterprises,this paper uses the survey to find that the behavior of corporate tax some problems that the corporate tax compliance costs of corporate tax behavior is the main determinant, and the relationship between income and other factors not obvious, and hope to provide the basis for the relevant sector decision-making, thus contributing countries to reduce the unnecessary loss of tax revenue will help increase business efficiency, the tax authority in favor of increasing taxes on tax management efficiency.