Research On The Influencing Factors Of Enterprise Tax Compliance In A City Of China

Taxation is an important tool for a country to organize fiscal revenue and promote the healthy development of social economy.And the problem of tax non-compliance has always been a problem faced by all governments,not a problem of a country or a stage of a country.Tax non-compliance means that taxpayers do not fulfill their tax obligations in accordance with the law,which eventually leads to the loss of national tax revenue.Without taxpayer compliance,all tax design and tax collection and management measures will be beyond discussion.Efforts to ensure tax compliance is the reason why this paper studies the influencing factors of tax compliance;through the study of the influencing factors of tax compliance,the purpose of improving tax collection and management is achieved.Based on transaction cost theory,this paper holds that there is a transaction relationship between tax authorities and taxpayers.The actions of tax authorities and taxpayers are driven by their own interests.The relationship between taxpayers and tax authorities is consultation and re-consultation.The result of consultation is the degree of tax compliance.From the taxpayer’s point of view,this paper considers that the cost of tax administration,the severity of punishment,the degree of tax preference and the degree of information symmetry are all the costs that affect tax compliance,and then carries on the analysis,uses the questionnaire to carry on the empirical analysis,obtains the factors that affect tax compliance,and then puts forward the opinions and suggestions to improve tax compliance.This paper mainly includes the following parts:The first chapter is the introduction.This paper mainly expounds the background,significance and research content of this subject.In the context of frequent changes in tax policies,including the comprehensive completion of replacing business tax with value-added tax,the increasing efforts of various preferential policies,and the combination of national and local taxes,etc.,it provides a new background for the study of the influencing factors of tax compliance,and gives new significance to the subject of tax collection and management.The second chapter is literature review and theoretical hypothesis.On the basis of the basic introduction of the related concepts of tax compliance,literature review is conducted on the related research of tax compliance,including punishment factors,tax reform and other factors,providing a theoretical basis for the establishment of research hypotheses.Then,the transaction cost theory is used to analyze the influencing factors,and the costs of taxpayers’ "dealing" with tax authorities are divided into the costs in the process,the costs after the event and the costs throughout the whole process,and the theoretical hypothesis is put forward.The third chapter is the status quo of tax compliance in A city.Combining the tax loss of the whole country with the basic tax situation of A city,and analyzing from the data of tax inspection and evaluation and enterprise data,the tax loss of the city is relatively large.On this basis,the tax administration of A city is briefly introduced,and the advantages and disadvantages of tax administration of A city are pointed out.The fourth chapter is the empirical analysis of the influencing factors of tax compliance in A city.Firstly,the research method is introduced.The survey method and questionnaire design are basically introduced.At the same time,the measurement method of variables is specified,and then the model is proposed.Secondly,the basic description and reliability and validity test of the questionnaire data prove that the questionnaire has high reliability and validity,which can be used for research.Then correlation analysis and hypothesis verification are carried out.The regression analysis proves that the main influencing factors are the stability of tax policy and the degree of tax preference.The fifth chapter is the countermeasure suggestion.According to the results of verification,corresponding countermeasures and Suggestions are made.Combining with the reality of A city,Suggestions are put forward such as making full use of existing preferential tax policies and deepening tax facilitation reform.