Research On Tax Compliance Of Taxpayers In Dongguan City Songshan Lake High

In recent years,with the continuous improvement of the national tax system,the promotion of the rule of law,the concept of national tax is gradually formed.However,at present China’s tax compliance degree is still low,most taxpayers tax is still in a passive state,some taxpayers,even rush into danger trying to drill loopholes,tax evasion and tax avoidance planning,tax compliance is not optimistic.Tax noncompliance has brought many adverse effects,tax compliance has become a major problem that puzzles the government departments at all levels,and even hindered the economic and social development.Therefore,the method through a combination of theoretical and empirical research on the taxpayer,tax noncompliance behavior,analysis of deep-seated reasons affecting China’s taxpayers do not consciously tax,government departments on how to explore and propose approaches for harmonious tax environment,the construction of tax compliance in China tax environment,deepen the reform of the financial system,promote the national tax system construction,is of great significance to protect the national fiscal revenue.This paper summarizes the domestic and foreign research results,the first study from the theoretical point of view,analyzing the factors affecting tax compliance with the actual situation of Dongguan City Songshan Lake High-Tech Industrial Park as a case of tax compliance,a large number of statistical analysis of the taxpayer tax compliance characteristics,reasons,and puts forward some constructive suggestions.The countermeasures.This paper uses literature research method,case study method,the main innovation is the combination of theory and practice,especially the data are derived from the tax system and tax record of inquiry,authenticity and credibility is higher.This paper consists of four chapters,the first chapter is the introduction,mainly introduces the background and the significance of the research,summarizes the domestic and foreign research results on tax compliance,and to determine the direction of this study and research method.The second chapter is the theoretical overview of influence factors of tax compliance,defines the concept and classification of tax compliance,and summarize the related basic theory of tax compliance,tax compliance costs,analysis of the impact of psychological factors on the taxpayer,tax compliance from the theoretical level.The third chapter is the analysis of the existing Songshan Lake Zone tax compliance and the reasons for the problems,through the real tax data,and taxpayers ask first-hand information records,analysis of tax compliance problems,analyze the influence of the deep-seated reasons of tax compliance.The fourth chapter is the countermeasures and suggestions,in order to analyze the problems and the reasons of the problems,the paper puts forward some feasible countermeasures and suggestions to improve the level of tax compliance of taxpayers.