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Normal operation of any country requires tax for protection, efficient and standardized tax collection for the realization of the tax function is of great significance. At present, the international measure of tax collection and the effectiveness of the standard, one look at the tax code is correct and efficient implementation of the tax authorities; the other hand, is to look at the tax law whether taxpayer compliance (Compliance). In this sense, optimize tax collection, not just in order to change the situation of insufficient tax main collection efforts, said the root causes of the measures taken by the Taxpayer compliance with tax law not. Continuously improve the degree of attention of tax compliance, to the taxpayer for the center, in order to promote the taxpayer consciously declared as to optimize the starting point of the tax collection, and to to guide taxpayers consciously fulfill the taxpayer in order to optimize the direction of tax collection, in order to really promote the tax collection mode supervision to combat the aptitudes management services transformation, how to adhere to the taxpayers first, to improve tax compliance, harmonious relations between tax collectors and taxpayers, improve tax collection has become an important issue to optimize tax collection in China. On the paper drawing on the basis of the results of previous studies, the connotation improve tax collection optimization and tax compliance as a starting point from different theoretical perspectives on tax compliance theoretical analysis of tax compliance tax collection, and puts forward the tax compliance the relationship of tax collection, and specifically the relationship between tax costs and compliance costs, collection efficiency, tax evasion penalties, tax inspectors, tax service levels, tax information, building the collection and management of the impact of the measures on tax compliance evaluation. Combing through the status quo of China's tax compliance, the analysis of the main problems in our tax compliance is not high and the current tax collection, tax compliance is not high mainly because tax collection is not optimal, and solve these problems, improve tax compliance standpoint of optimizing our tax collection countermeasures. Based on the above research ideas, the main content of this paper is divided into five chapters: the first chapter is the introduction. Raised the significance of the topic and the research status briefly illustrate the main content of the article, the logical structure and the research methods and research priorities, difficulty, main ideas and innovations. The second chapter is tax compliance, tax collection and overview of the theory. Mainly on the background of the theory of tax compliance, concepts, classifications, and tax collection and management concepts, objectives, and thus leads to tax compliance and tax collection to optimize the relationship between the two, and its essence is the tax collectors and taxpayers relations, improve tax compliance from tax collection and optimize the start, which laid the foundation for the concept for the study of tax compliance. The third chapter is the analysis of the relationship of the tax collection of tax compliance and optimization. From game theory, asymmetric information, incentive theory and different theoretical perspectives tax compliance analysis, draw all kinds of different perspectives revelation, then put forward the relationship between tax compliance and tax collection, and specifically from the taxed costs and tax costs , collection efficiency, tax evasion penalties, tax inspectors, tax service levels, tax information, building the collection and management of the impact of the measures on tax compliance evaluation, to explore the interaction between tax compliance and tax collection optimization. The fourth chapter is the analysis of the current situation and the reasons for our tax compliance. Analysis of the problem of the status of tax compliance and tax collection and low tax compliance related reasons, from the relationship between the taxed costs and tax costs, collection efficiency, asymmetric information, audit management, and tax services, analysis lower degree of tax compliance in China pointed out that the low level of tax compliance rooted relationship between our tax collection, tax collection is not optimal. Chapter Countermeasures improve tax compliance in China. Learn from the theory of tax compliance comply with countermeasures to improve tax collection optimization: improve audit level, increase penalties; compromise between both sides of asymmetric information, and to promote the tax collection and management of information technology; provide high quality and efficient service to taxpayers, reduce compliance costs. Around the needs of the taxpayers, from a perfect set of China's tax collection agency, the to strengthen tax cost awareness build effective tax inspectors mechanism, punishment mechanism, tax assessment, improve taxpayer incentive mechanism, the reporting mechanism of the masses, improve the tax service system aspects optimize tax collection, tax collection to improve management efficiency, improve tax compliance.
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