The Tax Administration Improving Tax Payer Follow Studies

The construction of a country need to rely on fiscal revenue, fiscal revenue of how much is determined by how much tax revenue, and the amount of tax revenue is decided by the taxpayer’s tax compliance. Since China’s reform and opening up, with very rapid growth of China’s economy, people’s living standard and economic income has been greatly improved, but at the same time, the revenue growth with the system of tax not compliance issues are also increasingly prominent, especially in the current tax source management under the condition of less and less inclined to fine management, the question of tax compliance caused the social attention.Research in our country taxpayer tax compliance will make tax cost is reduced, the taxpayer’s tax compliance consciousness once, passive, like taxpaying consciousness for active attitude, the government management efficiency can get improved significantly. Improve the taxpayer’s tax compliance is for lubrication of the relation between tax law enforcement and taxpayers, reduce the taxpayer and tax collection authority in tax activities of contradiction and friction, to expand the work of the taxation authority go more smoothly. The discretion of the taxpayers, tax compliance is an important index for detection of tax management level, is also a civil taxpaying consciousness and awareness of the important embodiment of. In the long run, improve the taxpayer’s tax compliance to reduce tax cost, improve the efficiency of it away, the rule of law, enhance the level of government management efficiency, tax collection and administration, security has great significance to the national tax revenue and fiscal revenue, etc.This article from the tax behavior, expounds the basic concepts of the taxpayer, tax compliance, combined with domestic and foreign taxpayers tax compliance theory and model results, select the most representative taxpayers-namely enterprise, private law as the research object, through questionnaire, sampling, trying to summarizes the present situation of the taxpayers tax compliance, and explore the way to improve taxpayer tax compliance.