Research On Tax Compliance Of Zhongshan

The construction of harmonious society requests" harmonious tax", Zhongshan city in the new round of the social transformation in the process of development, the government should guarantee the power of society development, also to promote the social harmony, the tax in this context is very important, therefore, most taxpayers must demonstrate compliance intentions, to realize Zhongshan city a new round of the five year plan harmonious transition, therefore, to Zhongshan city tax compliance research to become the city of Zhongshan tax department and the government's important topic, is the harmonious society construction in the tax and reflect the requirements.In this paper, through domestic and international about the degree of tax compliance research results, combined with the actual situation of Zhongshan city tax taxpayer compliance was studied. Firstly, this paper briefly describes the background, both at home and abroad on the degree of tax compliance research, proposes the overall framework, and this paper illustrates the ideas and research methods. Secondly, from the traditional economics, behavioral economics, public economics and psychology this paper introduces the theoretical basis of tax compliance, through the analysis of the theoretical basis of tax compliance, broaden the view. Thirdly, through the questionnaire survey and the establishment of index system of two kinds of methods of Zhongshan city tax compliance for a deep study. Fourthly, from the government, the tax authorities and taxpayers in three aspects to analyze the impact of Zhongshan city tax compliance factors, to obtain a series of results. Finally, from the construction of the modern tax service system, strengthen management, increase condemnatory strength, improve public finance transparency, regular disclosure of tax compliance index, build new tax team from five aspects put forward the corresponding proposal, aimed at the Zhongshan city tax development and policy make provide reference.