Research On The Path To Improve The Tax Compliance Of Taxpayers In The High-tech Zone Of G Cit

Tax is an important economic source of China,and it is also an important fund source to support the development of rural revitalization,education,social security and other social and public affairs.The goal of modern administration of tax collection is to promote taxpayers to actively comply with the tax law and consciously fulfill their tax obligations.At the moment when the government functions from management to service,mandatory law enforcement is no longer the best choice to promote tax compliance.What means the tax authorities can take to effectively promote taxpayers’ compliance is the core issue of the modern administration of tax collection,and also the hot issue of tax theory research.Based on the perspective of tax service,this paper innovatively explores the internal mechanism of tax compliance driven by tax service through literature analysis,and through investigation and research,positive analysis constructs the path to improve tax compliance,providing a new idea for improving tax compliance of taxpayers.According to the survey,the G City High-tech Industrial Development Zone has some problems such as low tax compliance,low tax efficiency,heavy tax burden and so on,which are mainly caused by bureaucratic,barriers of intelligence,and asymmetric supply and demand.In order to effectively improve the tax compliance of taxpayers,this paper explores the tax service factors that affect the tax compliance of taxpayers in G City High-tech Industrial Development Zone through positive analysis.The research results show that the significant factors that affect the tax compliance of taxpayers in G City High-tech Industrial Development Zone are the trust in the tax authorities,the fairness of tax policies,and the cost of tax compliance.Based on these,we establish the path to improve the tax compliance of taxpayers in G City High-tech Industrial Development Zone,and put forward a series of measures to promote tax compliance,such as taking taxpayers as the center and continuously improving the credibility of tax authorities and taxpayers.