Research On Measures Of Improving Enterprise’s Tax Compliance From The Persipective Of Tax And Fee Reduction

Tax revenue is an important component of the national fiscal revenue,with the gradual slowdown of China’s economic growth,the country in order to focus on economic development from high-speed development to high-quality development transition,began to further promote a larger scale of tax and fee reduction,but in the case of a more stable tax base,tax and fee reduction will certainly bring about a reduction in tax revenue,especially in early 2020,due to the large-scale outbreak of the new coronary pneumonia epidemic,the global economy has suffered a huge impact,along with the international crude oil prices plummeted,the United States continued to increase money supply,the Western countries play"trade card" and other series of black swan events,international and domestic economic prospects are not optimistic.Although China,as a pioneer in the fight against the new coronary epidemic,has taken the lead in controlling the spread of the epidemic in the country,it is bound to face great challenges if it wants to stay true to its original intention and continue to implement tax and fee reduction policies to help enterprises to relieve their burden and resume production under the general environment of a domestic economy that is in a state of flux and international economic turmoil,which requires the State to seize the opportunity of tax and fee reduction to gradually improve the domestic tax environment,correct the social tax climate,effectively achieve tax fairness and improve the overall tax compliance of society,thereby reducing the scale of the underground economy,reducing tax leakage and increasing tax revenue.Based on the new situation of continuous tax reduction and fee reduction,this article takes the current situation of taxation of enterprises in City D as an example,from the perspective of tax authorities and government departments,we focus on exploring the impact of VAT-based tax rate adjustment on the tax compliance behavior of enterprises,so as to propose corresponding countermeasures for tax authorities and government departments to improve the tax compliance of enterprises and increase the tax revenue of the state,in order to ease the fiscal pressure of the state at this stage.The article synthesizes the Expected Utility Theory,the Prospect Theory,the Analytical Framework of Economic Psychology of Scott Moldes,Van Rai and Lewis,and the Laffer curve theory of the popular supply school to analyze the subjective and objective tax compliance of firms in City D.The results show that,both from the subjective tax compliance willingness of tax payers and from the objective declaration and tax burden data,the continuous tax reduction and fee reduction reform,mainly VAT,has played a very positive role in improving the tax compliance of enterprises in City D.However,it should also be noted that tax reduction is not a permanent and effective means of adjustment,but only a special response at a particular stage of economic development.In addition,the article also proposes a plan and countermeasures that are complementary to tax rate adjustment from the broad compliance dimension of tax collection by tax authorities and tax use by government departments,which will optimize the tax collection and management system and disclose the use of tax and other means,so as to continuously improve the credibility of tax authorities and the government with more transparent tax use and more standardized tax collection behavior,and effectively enhance the willingness of enterprises to pay taxes,thereby broadening the tax base and ensuring healthy and stable growth of government revenue under the current economic situation.