The Research of Tax Compliance in Chinese Foreign Local Tax
|Keywords||The foreign local tax Tax compliance New Public Management|
Tax revenue as an important tool for the country revenue and wealth redistribution, it has a very important role for national economic development and ensuring social justice. The important criterion of the modern state’s tax system and its effective of tax management activities is the degree of tax compliance. With the deepening of reform and opening up development in the foreign local tax field, the degree of realization degree of tax compliance has become increasingly important, whether in the foreign local tax will raise the degree of tax compliance is directly related to the speed of China’s economic development and social progress.At present, China’s gap between rich and poor, uneven development between regions, while the tax as an important regulator of financial income and wealth distribution tool, especially in the foreign local tax in this important area, we must play its regulatory role and try to avoid there tax evasion and other illegal acts of tax law. Our country has taken a series of measures to improve the degree of tax compliance, such as raising the tax threshold and so on. However, in the field of foreign land tax system, the conduct of macroeconomic measures to improve the degree of tax compliance is less, and domestic and international research in this area is also less.Based on tax compliance in the necessity and importance of foreign local tax, through the new public management theory perspective, using the systems analysis and comparative analysis, combined with the author’s practical experience of working on foreign local tax in the degree of tax compliance issues in the tax system, I do the analysis and discussion. This article from the "market-customer orientation performance evaluation-education and publicity," the vertical clues,"the taxpayer-tax people," the starting horizontal clues, the first analysis is the general theory of tax compliance, tax compliance in a foreign local tax theory and new public management theory in the foreign local tax in the feasibility of the application. Then this article on China’s current tax field, especially in the field of foreign rent status and degree of tax compliance problems are analyzed and explained. Finally, I try to propose some solutions to the problem, how to improve foreign-related rent for the degree of tax compliance. The author try to make the new public management theory through to the article for solutions in the degree of tax compliance issues, and it is divided into four areas:market-oriented, customer orienting, performance evaluation, education and advocacy.