Influencing Factors Of VAT Tax Compliance Under The Background Of The Change From Business Tax To VAT

Under the background of the change from Business Tax to VAT(BT to VAT), VAT plays more and more important role on China’s economic development. To ensure that BT to VAT conduct successfully,we need to promote tax compliance of VAT taxpayers. But under the background of BT to VAT, if the taxpayer does not fully understand the value-added tax, it is prone to tax risk. After BT to VAT, the situation that some taxpayers take the opportunity to drill empty alternately old policy, hoping to get more value-added tax invoices to offset, using this method to less tax is likely to occur. How to reduce or resolve the tax risk under the background of BT to VAT? How to guarantee stable sources of revenue, and promote tax compliance of VAT taxpayers? This requires a clear understanding of VAT compliance factors under the background of BT to VAT.On the basis of reading, analyzing, and summarizing a lot about tax compliance and the factors affecting tax compliance, the concept of tax compliance has been studied, and reviewed the current research of tax compliance factors for subsequent research provides a theoretical basis; secondly, This paper establishes the conceptual model of influencing factorsof VAT tax compliance under the background of BT to VAT, and analyzes the influencing factors of VAT tax compliance under the background of BT to VAT from two perspectives: one is tax policy and tax services, the other is VAT tax compliance costs.This paper hypothesizes the corresponding assumptions; and questionnaires. the questionnaire using spss19.0 statistical analysis, and logistic regression analysis to make sure the influencing factors of VAT tax compliance under the background of BT to VAT,the conclusion is that: VAT tax compliance under the background of BT to VAT is related to tax policy, twisted costs and costs associated with tax evasion, while the taxpayer is in the BT to VAT industry or not, and the company size also affect VAT tax compliance under the background of BT to VAT; This paper analyzes the difference between the influencing factors of VAT tax compliance under the background of BT to VAT and the influencing factors of VAT tax compliance not under the background of BT to VAT,Finally,this paper make policy recommendations to promote the upgrading of the VAT tax compliance countermeasures.