Research On Tax Cost

The government taxation means that resource transfer to government from the family and business enterprises, this kind of transfer has the cost inevitably. Tax revenue cost the price must be paid in taxation activity, belongs to an objective economic category. Being in it, the tax revenue cost is not isolated existent, it has a close contact with economic society, and usually restricted by many factors, such as the level of productive force development, the complete degree of tax law system construction, the choice to the tax system constitution, the making of the tax policy, the level of tax system administration, the degree that people know and pay attention to the tax revenue cost, the human resource install, the service quantity of paying tax, etc. Therefore, governments of all countries attach a great importance to the problem.Understanding and researching tax revenue cost in our country is far behind with western nations, no matter in theoretically or in practice. From William Petty, the British scholar, proposed for the first time the tax revenue "save" standard in the 17th century, to Adam Smith, who put forward the least revenue expense principle in "National wealth nature and reason research", to many western economists proposed "fair and efficient" tax system optimization theory since 20th century, these not only enrich the tax theory, but produce a positive impact in designing the taxation, reducing the tax revenue cost and raising the tax revenue efficiency. The tax revenue cost is mostly in 1% to 2%. Comparing with other countries, the understanding and researching of tax revenue cost in our country is placed in the start stage, and hasn't built up a tax revenue cost theory system that can match our national condition. We just concern the scale and the speed of revenue in research and practice, and pay attention to research tax revenue from government angle, lacks analyzes and grasps the tax revenue in the entire market economy movement process. It always simply considers tax as a method of organizing financial revenue, neglecting its influence in economy efficiency. In the process of collecting and managing tax, it often takes organizing tax revenue income as the center, but take no account of the cost price and the economic efficiency. The idea "taxation with no cost" formed in the planned economy is deep rooted. According to the data announced currently, the taxation cost is equally above 4%.Now the research of tax revenue cost is placed in the start stage in our country, reinforce the research on the tax revenue research theoretical and practical significance. Under the condition of market economy, how to obtain the greatest income by the smallest investment and "pursue the maximal revenue from tax revenue efficiency" become the important dimensions in measuring the revenue from tax work and the important topic of the current tax construction.The article overall mentality is to design taxation cost as research object on the basis of limiting tax revenue cost from the cost concept, carefully examine our country's present tax revenue cost from taxation angle, describe it objectively by positive analysis and mathematics model, analyze the influence factor of tax revenue cost, point out its fluctuation trend and characteristics and put forward the way that can control and reduce tax revenue cost.The article divides four parts. The first part mainly defines connotation and extension of tax revenue cost, illustrates the relationship between tax revenue cost and the related economy category by classifying it. It takes the western tax revenue cost theories as the basis of studying, uses Tax principle Theory, Tax revenue optimization theory and Tax administration Theory to analyze it systematically, thoroughly and objectively, finds out the regularity of tax revenue cost and provides a theory basis for how to reduce tax revenue cost. It also discusses the common index of measuring tax revenue cost, such as the basic index, the characteristic index, and the using index, pointing out that the imposition cost rate and the per revenue are the two most actual applied value index.The second part tries to discover the regulation and sums up what should draw lessons from by comparing the international taxation cost.The third part embarks a positive analyze from our country actual situation, using actual data with various angle and related local actual material. It illustrates the characteristics of taxation cost in China from the use and scope that the budget expend, and talks about many factors that can influence it, such as the level of economic development, social milieu, tax system, tax revenue collection information, the constitution of tax office and the personnel install, etc. It put forward the principle and the way that can optimize taxation cost in China.The fourth part tries to calculate the taxation cost through examining and managing tax revenue cost, ushers the scheme cost theories in the tax revenue cost administration in order to raise the tax revenue collection level and examine the tax revenue efficiency by using the C-D function.