INFLUENCING FACTORS AND IMPROVEMENT PATH OF TAX COMPLIANCE IN CHINESE SMES

The purpose of this paper is to explore the influencing factors and improvement paths of tax compliance in Chinese small and medium-sized enterprises (SMEs). Through semi-structured interviews with the staff of 12 SMEs, this study finds that the failure to establish a tax compliance system, the lack of professional competence of SMEs' tax staff, the failure to use tax incentives correctly, and the complexity of tax laws and regulations are the main obstacles affecting SMEs' tax compliance. Based on the results of the study, this paper puts forward targeted suggestions to improve the tax compliance level of SMEs, with a view to providing references for the government to improve tax policies and SMEs to improve their tax management level.