Research On Optimizing The Tax Compliance Management Of Corporate Taxpayers In Inner Mongoli

Tax is not only an important source of national fiscal revenue,but also one of the important economic levers for the implementation of macro-control.It is related to the main lifeline of economic development.An important symbol to measure the level of tax collection and management of a country is tax compliance.As far as enterprise taxpayers are concerned,tax compliance refers to the tax behavior made by taxpayers who voluntarily fulfill their tax obligations,including tax registration on time,timely and accurate tax declaration,and paying the corresponding tax on time and in full.There are many factors that affect the tax compliance of enterprise taxpayers in a country.According to the discussion of "A-S expected utility model" and new public service theory,the idea of improving tax compliance can be summarized as "management + service = compliance".Due to China’s vast territory,there are differences in economic development and tax collection and management level between the East and the West.This paper takes the enterprise taxpayers in Inner Mongolia as the research object to explore their strategies to optimize tax compliance,so as to improve the tax collection and management level of Inner Mongolia and promote the development of regional tax revenue.As a minority area of Northern China,Inner Mongolia lags behind in tax development.The optimization ideas of tax compliance in this paper are to analyze the current situation,find problems,analyze problems and give suggestions.Firstly,it evaluates the current situation of tax compliance of enterprises in Inner Mongolia.Because the underground economic loss is difficult to measure,it is difficult to evaluate the current situation of tax compliance intuitively.By combining the concept of tax compliance with the tax credit rating evaluation system,this paper makes a full analysis of the current situation of tax compliance of enterprise taxpayers in Inner Mongolia from the four aspects of tax registration,tax declaration,accurate declaration and tax payment,combined with the tax credit rating evaluation results,Inner Mongolia’s tax compliance is slightly lower than the national average level,and there is a significant gap with advanced regions,so there is still much room for improvement.Secondly,find out the problems.The demand of taxpayers is the starting point to improve tax compliance.Based on the demand of taxpayers,this paper makes a special survey on the demand of taxpayers of enterprises in Inner Mongolia.The collected needs are information-based tax handling,personalized tips and reminders,efficient tax consultation and the improvement of service quality and efficiency of tax personnel;Here,analyzing the problems and meeting the tax demand is a positive means to solve the problems.Taking the supply of the survey report on taxpayer satisfaction as the starting point,this paper comprehensively shows the supply of Inner Mongolia tax authorities in information construction,tax service and tax team construction,that is,the information utilization is insufficient and there is a lack of unified information platform;Slow process of big data,personalized reminders;Insufficient communication between tax and enterprise;The quality of tax personnel needs to be strengthened.These reasons restrict the tax compliance level of enterprises in Inner Mongolia.Finally,give some suggestions,look at the excellent experience at home and abroad,and find a new direction and breakthrough for Inner Mongolia in optimizing tax compliance.