To Improve Our Country Small And Medium-sized Enterprise Tax Compliance Tax Management Countermeasures

As the main source of government revenue in today’s economic and social environment,the tax is a country on which the survival and development of the economic base, the taxpayerto comply with the tax laws degree directly affect the administration of tax collectionefficiency and quality, and impact on the national economy as a whole, comprehensivepolitical and cultural development process. In which the face of China’s current period ofeconomic restructuring, the overall economic downturn in the competitive environment, smalland medium-sized enterprises and self-employed tax compliance needs to be improved, thereare more serious tax evasion problem, how to improve taxpayer compliance and reduce theloss of tax revenue seems to have become an important topic of China’s tax administration,has become China’s national fiscal revenue protection is bound to solve the problem.To this end, the research for this stage of the background of the whole environment, thedeparture angle from the tax compliance issues, combined with the tax In recent years,domestic and foreign scholars on the initial results of the tax compliance behavior research onhow to improve the degree of taxpayer compliance collection and management issuesin-depth analysis and discussion of the tax compliance and tax management optimizationcombined analysis of the impact of tax compliance factors and cause tax non-compliancereasons, and the degree of tax collection and response measures to improve taxpayercompliance strategies to enhance play a certain utility in promoting the improvement andefficiency of the tax collection system.