Study On Tax Compliance In Fuqing City

Taxation is a major component of our country’s revenue.Under the premise of not increasing the tax burden of taxpayers,improving taxpays’ tax compliance and guiding taxpayers to pay taxes in accordance with the law are essential to ensure tax revenue.In recent years,China bellowed out the slogan "let the Promise keepers get a pass all the way,let the dishonest can not move a step." In this context,The State Administration of Taxation issued a number of documents on the management of tax credit.It can be seen that the state and the SAT attach great importance to "paying tax with integrity" and the work direction of "new tax supervision mechanism based on credit." It is of great significance to study the tax compliance of taxpayers to maintain a fair tax environment,create a good business environment and ensure national revenue.On the basis of expounding the background and significance of the topic,this paper systematically analyzes the research situation of tax compliance at home and abroad through comprehensive retrieval of relevant literature on tax compliance at home and abroad.Combined with the actual situation of tax compliance in Fuqing,it integrates reference knowledge,conducts a questionnaire surver on the tax compliance of taxpayers in Fuqing,and analyzes the difference in groups according to the basic situation of taxpayers.The results show that tax compliance is in different marital status in different educational background,different positions,different types of VAT taxpayers and different economic types.Subsequently,this paper takes tax compliance as the dependent variable and the characteristics of taxpayers,tax administration system and the quality of tax service as the independent variables,to verify the influencing factors and ways of tax compliance.Based on this,the article puts forward the countermeasures and suggestions to improve tax compliance of taxpayers in Fuqing from three aspects:improving the tax collection and management system,and improving the quality of tax services.