Research On Corporate Tax Compliance From The Perspective Of New Public Service Theory

As the main source of government revenue,tax is the capital guarantee of public service,which is related to macro-control,economic development and social harmony.The potential of enterprise's tax revenue is huge and the tax affairs are complex.It is likely that there is a certain risk in tax compliance,which has a great impact on national tax.Therefore,the economic and financial importance of enterprises leads to the tax collection and management institutions to pay enough attention to them and prevent risks.The ultimate goal of tax collection and management institutions is to achieve the maximum compliance of enterprises with tax laws.With the development of new public service thoughts in western countries,the new public service concept has penetrated into all fields of western developed countries,which has a great impact and effect,and the tax management field is also one of them.The combination of new public service concept and tax collection and management has achieved actual results in the countries represented by the organization for economic cooperation and development,that is to say,the new public service concept is helpful for taxpayers to improve their tax compliance.Starting from the theoretical analysis,this paper first introduces the relevant theories of tax compliance,then takes H city as an example,analyzes the current situation and problems of tax compliance management of enterprises through specific data,then introduces the factors that affect tax compliance behavior,and strives to put forward countermeasures and suggestions for improving tax compliance of large enterprises from the perspective of new public services,so as to improve the tax compliance of enterprises Compliance with the law.According to the survey data analysis,at present,there are still some problems in our country,such as low tax compliance,weak awareness of tax payment,the quality of tax service to be improved,asymmetric information,and difficult supervision.This paper puts forward corresponding improvement suggestions on these issues,such as actively taking the new public service theory as the core,adapting to the needs of large enterprises,innovating the ways of tax publicity,paralleling various ways of publicity,building service platforms and teams,and improving service efficiency.The management of enterprise's tax compliance is the responsibility and missionthat the tax authorities must shoulder.However,in this process,it needs cooperation and cooperation from many parties.Only by forming social forces,can Chinese enterprises develop healthily and orderly,have more advantages in participating in international competition,and better guarantee the stability of national tax sources and tax revenue.In the daily work of enterprise tax risk management,the cadres of tax authorities should complete all tax work in line with the mission of "collecting money for the country and collecting tax for the people",provide timely and effective tax service for large enterprises in policy implementation,tax risk management and other aspects,help the development of enterprise's integrity and improve tax compliance.