Analysis Of Administrative And Compliance Costs Of Taxation In China

In a socialist market economy,the government's responsibility should mainly encompass public service,economic regulation,market oversight and social governance. In order to perform these responsibilities,the government obtain resources through tax and optimize the allocation of resources. While transferring resources from citizen to the government,the cost accompany the revenue and the problem of tax cost become more and more important.China is a developing country. Owing to the constraints of social development and the influence of old concepts,the tax cost problem is undervalued. Along with economic development,more and more people have gained the awareness of the problem about high administrative and compliance costs of taxation in China. This paper is looking at ways,such as improve the protection for taxpayer's right,enhance the tax cost awareness and idea of the public and the government,etc, to cut down tax cost through the analysis of concept,present state and determining or modifying factors about administrative and compliance costs of taxation.The thesis consists of six parts :Chapter one is an introduction,which elaborates on the context and social importance of choosing the topic and reviews the major innovations of the article.Chapter two reviews the relevant research finding at home and abroad.Chapter three analysis theory of administrative and compliance costs of taxation which concludes the definition and characteristics of administrative and compliance costs of taxation , the interdependent relationship between tax administrative costs and tax compliance costs,and the effect of factors. And build demonstration-imitation model to analysis administrative and compliance costs of taxation. Based on theory of administrative and compliance costs of taxation,chapter four centers research about the effect of factors such as tax system,tax administration system,taxpayer's right,tax culture and tax environment,etc,in China. And build the human capital model to analysis tax administrative cost.Chapter five is the research about relative policy in developed countries which contribute to cut down administrative and compliance costs of taxation.According to the analysis of previous chapters,Chapter six suggests some ways,such as improve the protection for taxpayer's right,enhance the tax cost awareness and idea of the public and the government,optimize the tax system and tax administration system,improve the tax environment,etc,to cut down administrative and compliance costs of taxation.