Optimization Of The Index System For Evaluation Taxpayer Compliance Rating

From the State Administration of Taxation promulgated the "taxpayer compliance rating management pilot scheme", analyzes the existing taxpayer compliance rating system and implementation issues, and according to two most important and urgent problem: taxpayer compliance rating subject to the tax authorities assessed due to lack of openness, fairness, transparency and the taxpayer compliance rating index system has deficiencies, proposed for the index system designation for credit rating agencies to enhance their science fair and reasonable.This rating based on assessment system design principles, combined with the credit rating agency characteristics and data requirements, design seven-level indicators and a number of secondary and tertiary targets, determine the meaning of index and the computational formula. Then the weight of the index system is calculated using the analytic hierarchy process (AHP), and also designed the method of how the index score is calculated. Based on this series of design ideas, I think we can achieve an initial taxpayer compliance rating for scientific and rational grading purposes.To overcome the limitations of using only scoring method, considering the interaction between target and reduce the arbitrariness of subjective ratings, in this paper we apply the data envelopment analysis (DEA ) to the taxpayer compliance rating work, which has been widely used in foreign banks and corporate . We can see that this concept of the index system and the tax department was consistent ratings, but since that the new index system including a more comprehensive content led to the sort rating little changes. After data validation, to prove the author's ideas for the index system of intermediaries is feasible, more scientific and reasonable. By using DEA method we can sort the taxpayers on the rating to a high level of taxpayer compliance .While the use of computer software to calculate, greatly improving the assessment of efficiency and reduce the cost of ratings, and further contribute to the dynamic rating and tracking and monitoring .This article basically reaching the goal of the research.