The Research Of Tax Management In Small Business Of China

In recent years, our government has made remarkable achievement in the improvement of tax collection and management mechanism, and the service level and higher taxes tax compliance degrees through a lot of work been done. But there are still some problems in the tax collection and management system and practice, which affect the taxpayer tax compliance and the tax collection. Small businesses is an important force in China's national economic and social development, promoting the development of small businesses is the important basis to keep the national economic development fast yet steady, and is also a great strategic task for people's livelihood, relationship and social stability. The number of small businesses in our country is huge, and the distribution is extensive, and most of these are private economy, accounting is not perfect, personnel quality is not high, and the tax contribution rate relatively low. Therefore, it is necessary to study from the perspective of the tax compliance of small business tax management. Through the study, we can do more targeted in tax revenue management and service, improve the small business tax compliance, reduce the management cost and degree of tax losses, and improve the law enforcement level, promote the effective tax function.This paper is divided into five parts, the first part includes the concepts and classification of tax compliance and tax management, and analysis of relationship between the two; The second part is the analysis of current small business tax management status; The third part is the empirical analysis for how to improve tax management; The fourth part is comparative analysis of small business developed countries tax policy and tax propaganda, draw of our country to promote small business tax to comply with the reference ideas; The fifth part put forward to promote small business tax revenue management related countermeasures and suggestions.The first part states a dialectical relationship between tax compliance and tax management with two aspects:the first level from the basic meaning of tax compliance of tax compliance, according to the cause of formation of the tax collection and from practice view will obey not complying with behavior and analysis, thinning fully expounds the importance of tax compliance. The second level is the theoretical analysis to tax management, indicated that the tax revenue management is the main content of the play to the functions of taxation, is the basic guarantee. And then two levels content analysis combined tax compliance and tax management of the dialectical relationship between the unity of opposites, and revealed that the two methods are relying on, manifests the tax compliance perspective from the necessity of research tax management.The second part analyzes present situation and the development of small businesses in tax revenue management aspects of the situation. Focuses on the analysis of the existing tax policy in accordance with law, the small fulfill its obligations to pay taxes the situation, the causes and effects of, the existing problems, etc. Through the analysis methods of small businesses that describe our country tax situation, and the tax authority for its collection and management present situation, reveals the cost of tax compliance and small businesses not complying with risk.The third part is from tax compliance to small business tax management perspective the empirical analysis. By collecting material, make questionnaire; The sample investigation, interview; And through the investigation, interview and other ways the data obtained do system arrangement and statistics analysis; Through the nine and revenue management is closely related to the generalization index data and induction, statistical analysis, and from the data in nature, and tax policy differences that small businesses in China deep analysis Angle tax compliance is present characteristics. And that further influence the small business tax to follow main factors in the analysis, and finally the impact of these factors, the conclusion that.The fourth part is international comparison analysis, through the analysis of the small business tax propaganda and the tax preferential policy, mainly introduced tax propaganda policy and small businesses the tax preferential policy in the United States, Japan and Canada, finally come to the conclusion that promotes our country's small business tax compliance degrees for reference.The fifth part is the conclusion of this paper. According to the current situation of small businesses in China and existing problems, first we analysis enterprise tax compliance especially in small business abroad in order to provide some reference for the small businesses tax compliance in China. Second, we put forward some policy suggestions. Tax authority should take effective measures to improve the small business tax compliance level.The innovation points of this paper is that the study purpose is fairly new, both scholars and government functional departments focused on big enterprises'tax management in order to improve tax compliance in the past years, however, small business tax management will be a research focus in this paper with the area of study evolved. The research method includes empirical analysis with making questionnaires, collecting statistics data, establishing related data index, and make a conclusion through logical and mathematical method.