Research On Improving The Management Of Taxpayer’s Tax Compliance

Local tax can maintain the normal operation of local governments at all levels,but also determine the maximum role of its functions.As a comprehensive social problem,tax compliance is not only involved in the implementation of the tax law,but also involves the tax efficiency,tax and other aspects of the psychological problems.The study of tax compliance is of great significance to the research and guidance of tax management practice,to maintain a good tax environment,and to promote social harmony.This paper starts from the tax compliance of Yongchun County taxpayers,and tries to carry out the research.First of all,to the degree of tax compliance related research background,to clarify the purpose and significance of the research;Secondly,this article from the tax compliance of discussion on the basic theory,to describe the degree of tax compliance related theoretical system;Third,starting from the actual work,from the aspects of the Yongchun County Local Taxation Bureau tax registration,tax declaration,tax inspection results to the tax registration,the registration is not accurate,low rate of return rate can not reach 100%,to declare the accuracy rate is not high status evaluation measure.Fourth,proceed from the local tax system,government tax mechanism,the taxpayer itself factors,tax law enforcement concept,social tax environment,thoroughly analysis influences on local taxation to improve compliance: irrational tax system,poor awareness of taxpayer compliance,negotiable internal system of tax authorities,credit environment influences and other factors.Fifth,learn from experience of the United States and Australia on establishing scientific objectives,strengthening information application,building a harmonious tax relationship and solving e the contradictions between resources and economic development.Finally,put forward from the local tax system,to optimize the concept of law enforcement by the local government tax regime the reform,the tax department to change and enhance criminal deterrence means to promote local improve the degree of tax compliance,tax departments to promote the government to strengthen the administration of tax collection.