【摘要】 作为国家财政收入的重要组成部分，税收始终对财政收入的质量水平具有重要的影响。随着我国减税降费规模的进一步扩大，国家税收收入也将会减少。特别是面临着新冠肺炎疫情的爆发，国家想要持续推进减税降费政策，帮助企业复产复工，也面临巨大压力。因此，以减税降费新形势为基点，从税务机关的角度出发，对企业纳税遵从行为进行分析，提出相应对策建议，以期提高企业纳税遵从度，增加国家税收收入，缓解国家现行财政压力。更多还原

【Abstract】 As an important part of national fiscal revenue, tax revenue always has an important impact on the quality level of fiscal revenue. With the further expansion of the scale of tax reduction and fee reduction in China, the national tax revenue will also be reduced.Especially in the face of the COVID-19 outbreak, the country is also under great pressure to continue to promote tax and fee reduction policies to help enterprises resume production and work. Therefore, based on the new situation of tax reduction and fee reduction, from the perspective of tax authorities, the study analyzes the tax compliance behavior of enterprises and puts forward corresponding countermeasures and suggestions, so as to improve the compliance degree of enterprises, increase national tax revenue and relieve the current financial pressure of the country.更多还原