Tax Credit Management And Enterprise Tax Compliance

In recent years,the State administration of taxation has constantly perfected the tax credit system,focused on the value orientation of paying for credit in accordance with the law,adopted many measures,such as credibility incentive and joint punishment,and hoped to improve tax compliance and satisfaction by actively constructing the tax mechanism of promoting honesty and credit.This paper uses the tax survey data of Jiangsu Province to study the effect of tax credit management on enterprise tax compliance by using the method of "the Tax Credit Management method(Trial)" As the opportunity of natural experiment in 2014.On the basis of analyzes the possible relationship between tax credit management and corporate tax compliance by using cost-benefit comparison model and tax ethics,and then puts forward the hypothesis of this paper:first,the tax credit management can help to improve the tax compliance of enterprises;second,the improvement of tax compliance brought by tax credit management can significantly improve the financing ability of enterprises.The research conclusion shows that the tax credit management can help to reduce the tax avoidance behavior and improve the tax compliance of enterprises.This result is validated in the robustness test.In further research,this paper also examines the tax credit management to the enterprise financing opportunities,and the influence of the cost of financing,to verify the tax and bank interaction to micro,small and medium enterprises financing,tax credit management to the enterprise to bring more financing opportunities and lower funding costs.