Analysis Of Factors Affecting The Time-cost Of Tax Compliance Of Medium-sized Enterprises

Now Chinese economy is undergoing transformation.The cost of human resources paid by medium-sized enterprises is increasing day by day,and time-cost of tax compliance of medium-sized enterprises is rising.If a company has little or even no profit,it could hardly survival.Medium-sized enterprises are less profitable and more difficult to maintain normal business activities.Reducing time-cost of tax compliance of medium-sized enterprises and improving the economic vitality of medium-sized enterprises have become the urgent needs of governments and enterprises.To this end,President Xi Jinping,at the Central Economic Work Conference,once pointed out that for enterprises to "reduce costs",to carry out operations to reduce the cost of corporate real economy,hit the "combination of boxing." Scholars have also explored the issue of time-cost of tax compliance,and reached consensus on that time-cost of tax compliance is high,medium-sized enterprises must pay more money for time-cost of tax compliance,and taxpayers are dissatisfaction with the huge amount of tax com pliance time cost.When comes to deal with this serious problem,this paper takes time-cost of tax compliance as the breakthrough point in the tax compliance cost and adopts normative research and empirical research methods to analyze the factors that affect the time-cost of tax compliance of medium-sized enterprises.Explore ways to reduce time-cost of tax compliance.First of all,to focus on real problem,this paper defines the basic concept of medium-sized enterprises and time-cost of tax compliance.Explore the relationship o time-cost of tax compliance and other costs.At the same time,according to the specific situation of the medium-sized enterprises,describe the situation and characteristics of the time-cost of the medium-sized enterprises.Secondly,according to the composition and characteristics of time-cost of tax compliance of medium-sized enterprises,in which the political,economic and cultural environment,from perspectives of tax system factors and non-tax fac tors,the paper draws the conclusion that the tax structure,the tax rate,the number of taxes paid,the level of education,the size of the market and other five factors that affect time-cost of tax compliance of medium-sized enterprises.And by analyzing the impact of various factors on tax compliance time,tax compliance planning time,tax payment calculation time,and the time spent on tax declaration process,explore its effect mechanism of time-cost of tax compliance of medium-sized enterprises,and make a qualitative analysis of the extent of impact.The higher tax rate,the higher tax rate,the excessive tax payment and the enlarged market size will increase time-cost of tax compliance of medium-sized enterprises.Thirdly,according to the results of normative analysis,the corresponding a ssumptions are made and the regression analysis model is constructed.The results of normative analysis are tested by empirical study.It is concluded that the time-cost of tax compliance has nothing to do with tax structure,tax rate and academic education,but has correlation with the number of tax payers,the on-job education and the market scale.Through the interpretation of empiricalst ructure and the difference analysis,the paper draws the conclusion that poor ability to deal with problems,to apply information technology and to make a tax planning is the internal reason to push up the time-cost of tax compliance of medium-sized enterprises.The lack of cheap and high quality tax intermediary service and high quality tax services of the tax authorities are external economic and political factors that push up the time-cost of tax compliance of medium-sized enterprises.Finally,aiming at the results of empirical research,the paper puts forward some pertinent measures.From the perspective of taxpayers,it is proposed to strengthen vocational training,promote the use of information technology to improve the quality of medium-sized enterprises,and ability of tax planning.From the macroeconomic point of view,proposed to develop tax intermediary agency services,reduce the cost of tax intermediary service.From the perspective of the collection and management authorities,put forward to promote electronic taxation,optimize the tax environment of medium-sized enterprises.