Research On Countermeasures For Improving The Compliance Level Of Tax Law In City A Of Guangdong Province

In recent years,china has continuously deepened its tax system reform,optimized its tax collection and management system,and reached new heights in the tax collection and management capabilities and tax service quality of tax authorities.However,in recent years,frequent violations of tax laws such as fraudulent invoicing by gangs,fraudulent tax refunds by enterprises,evading taxes by anchor,and underreporting personal income taxes by residents have not only exacerbated the pressure on tax revenue growth,but also made us realize that the current tax compliance level is still at a low level,which does not meet the needs of economic and social development.On March 24,2021,General Office of the Central Committee of the CPC and General Office of the State Council of the People’s Republic of China issued the “Opinions on Further Deepening the Reform of Tax Collection and Management”,which clearly stated the need to deepen accurate law enforcement,fine service,accurate supervision,sincere co governance,significantly improving tax compliance and social satisfaction;After the issuance of the document,tax authorities at all levels and regions across the country actively responded,the exploration of deepening tax collection and management reform towards the goal of “four refinements” has achieved certain results.This thesis is based on the urgency of improving tax compliance,in line with the goal of “four refinements”,and in response to the call for tax compliance improvement.Taking A city of Guangdong Province as an example,this thesis explores the problems in tax compliance of A city through tax collection and management data,using the “four refinements” goal of the tax department as the analytical framework,and surveys statistical data through semi-structured interviews and questionnaire surveys,using new public management theory and deterrence theory to analyze the causes of problems and provide countermeasures for improving tax compliance in City A,not only helping alleviate the pressure on tax revenue growth in City A,but also providing cutting-edge research materials for tax compliance research during the latest tax collection and management period.The final conclusion of this thesis is that City A has problems in information reporting,tax declaration,and tax payment compliance.Therefore,in the dimension of“accurate law enforcement”,author propose countermeasures to transform tax law enforcement models and innovate tax law enforcement methods,solve the problem of low compliance with tax declaration and payment in City A;In the dimension of “fine service”,author propose strategies to increase taxpayers’ awareness of tax laws and enhance their recognition of tax laws,solve the problem of low compliance with information reporting and tax declaration in City A;In the dimension of “accurate supervision”,author propose countermeasures to improve the accuracy of tax supervision and improve incentive and punishment mechanisms,solve the problem of low compliance with information reporting,tax declaration,and tax payment in City A;In the dimension of “sincere co governance”,author propose countermeasures to strengthen tax social coordination and strengthen tax judicial protection,solve the problem of low compliance with tax declaration and payment in City A.The innovation of this thesis lies in the special period background of the national economic downturn and the cutting-edge analysis perspective of the “Four Refinements”,which makes the research of this thesis both practical significance and long-term value.