Research On VAT Tax Compliance Of Small And Micro Enterprises In Y City

Tax is the development of human society to a certain stage, along with the birth of the country’s origin. Marx pointed out: "there are taxes embodied in economy countries.Taxes are the economic foundation of government machines, not anything else." In modern society, taxation is the guarantee of the state to fulfill the function of public finance, it is the main source of government revenue, adjusting the economic lever,maintaining social stability, and playing an irreplaceable role in the national economy.As the core of the tax system of our country, value added tax is an important position in the tax structure. If the tax loss of the value added tax is not solved, it will affect the function of the state economy and weaken the effect of the government’s macro regulation and control policies. The loss of value added tax is closely related with the degree of tax compliance of taxpayers. Therefore, the current domestic tax compliance degree of tax compliance research areas in urgent need to fill.In our country, Small and micro enterprises is the active market economy cells, is a new force to promote the development of national economy. In recent years, with the support and encouragement of the national preferential policies, the small and micro enterprise development momentum, many small and micro enterprises gradually grow into a small giant, the contribution of the tax revenue growing, and even become a major source of local government revenue. However, the number of small and medium enterprises, the number of small and micro enterprises, geographical dispersion, the tax authorities and the collection and management of tax compliance is less than the large and medium-sized enterprises, so that the tax loss is more serious, how to improve the tax compliance of small and micro enterprises is imminent.This research to explore the small and micro enterprise VAT tax compliance method for the purpose, is to tax compliance theory a application and expansion, the theoretical research and empirical research to the combination, has a strong practical significance. An anonymous questionnaire investigation, selection of tax burden, tax morale, tax compliance cost, tax compliance cost of 8 quantitative indicators to design questionnaire, the IRS internal Y value-added tax levy of 150 randomly selected home Small and micro businesses distributed and recovered, excluding invalid samples, the assignment method to calculate Y Small and micro businesses overall tax complianceand the index decomposition analysis, three dimensions: subdivision of industry,business model, the taxpayer tax compliance characteristics calculation, multi angle summary Y Small and micro businesses VAT tax compliance features, analyzes the reasons, puts forward some constructive suggestions, in order to Zhejiang province and the small micro enterprises to improve the VAT tax compliance reference.