Study On Tax Collection And Administration Cost In China

In the tax collection and administration department, it could not obtain the tax benefit without consuming resources as human resources, material resources, financial resources, time and other resources. The consuming resources which is mentioned above is the tax collection and administration cost.Since China followed the policy of reform and opening, the tax revenue has been growing fast with the accelerating speed of economic development, at the same time, the tax collection and administration cost has been escalating continuously. Compared with other countries at the same period, the tax collection and administration cost in China has been at a higher level. Moreover, the imbalanced internal structure, the significant regional differences and the differences in the categories of taxes are also the problem of the tax collection and administration cost. These problems have already affected the growth of net tax revenue and the efficiency of tax collection and administration in China. But this phenomenon does not attract enough attention:In the tax collection and administration department which is the tax practice sector, the scale of tax revenue and the growth rate of tax revenue are still the main index of assessing and evaluating the tax collection and administration efficiency. In order to pursuit the tax revenye, some tax collection and administration departments even ignore the tax collection and administration cost, thus leading to the waste of tax collection and administration resources; at the same time, the relevant theoretical research on the tax collection and administration cost in China starts relatively late, so the research results are relatively less, besides, most research results which are the summary of the tax collection and administration work experience are lacking in theoretical property and scientific nature. The benefit of the tax collection and administration cost is the effectiveness of tax collection and administration, its final goal is to obtain the higher tax collection and administration efficiency. Controlling the tax collection and administration cost, so that to improve the tax collection and administration efficiency is the requirement of tax meticulous administration recently. Therefore, it has important theoretical significance and practical value to research on the tax collection and administration cost in China. Besides, it is also the exigent requirement of raising the tax collection and administration efficiency.Based on the original intention of carding the theoretical system of the tax collection and administration cost systematically, the dissertation summarizes and analyzes the relevant views and discussions in the domestic, then it deems that the tax collection and administration cost pertains to sensu stricto tax-gathering cost in the composition of the tax cost, and it is the resources-consuming as human resources, material resources, financial resources and so on of the tax collection and administration department during the tax collection and administration activities for obtaining the tax benefit(include tax revenue and the tax compliance of taxpayer). On this basis, the dissertation divides the tax collection and administration cost into manpower cost, official business cost, facility construction cost and other cost, and then, as these for basis, it deconstructs the current tax collection and administration cost in China and analyzes them. Based on analyzing the influencing factors of tax collection and administration cost, the dissertation searches for the reason of forming current situation of the tax collection and administration cost in China, it considers that there are space to reduce the tax collection and administration cost in China currently, the department should regulate the composition of the cost, so that it can play its greater role, improve the efficienciness of tax collection and administration, thus it could achieve the goal of improving the tax collection and administration efficiency.The dissertation emphasizes that the thought of controlling the tax collection and administration cost is to allocate the tax collection and administration resources reasonably, to combine them organically, then they could play the greater role during the tax collection and administration activity and gain the higher tax benefit, so that we can achieve the goal of improving the tax collection and administration efficiency. Therefore, during the research, the dissertation pays more attention to the research on the conformation of the tax collection and administration cost rather than the research on its overall level. The dissertation analyzes the structure of tax collection and administration cost in detail between the state administration of taxation and local taxation bureau, between regions, between tax categories, and that in the department sometime. Furthermore, when it recommend about controlling the tax collection and administration cost, the dissertation upholds the thought that the final goal of controlling the tax collection and administration cost is improving the tax collection and administration efficiency, it deems that controlling the tax collection and administration cost not only mean reducing the tax collection and administration cost but also enhances it properly. Therefore, the recommendations not only includes that of reducing the tax collection and administration cost which is the part of cost could reduce but also includes that of enhancing the tax collection and administration cost which is the part of cost could improve the tax collection and administration efficiency.According to the research target and the research content of the dissertation, its research framework includes five parts:The first part is introduction. This part describes the background of this paper, the theoretical significance and practical value of the research, and it reviews the views and discussion systematically on the tax collection and administration cost of scholars at home and abroad. Based on the previous study, this part puts forward the thinking and the main contents of studying the tax collection and administration cost in China in the dissertation, besides, it points out the innovations and the deficiencies of this dissertation.The second part analyses the connotation of the tax collection and administration cost. From the general concept of cost, we define the concept of the tax collection and administration cost is the sensu stricto tax-gathering cost based on the concept of tax cost. And then, it analyses the composition of tax collection and administration cost and classifies it from different views. This part analyses the relationship between the tax collection and administration cost and the tax collection and administration efficiency dialectically, and it provides the criteria for controlling the tax collection and administration cost. Finally, it combing the general framework of the measurement index system of tax collection and administration cost.The third part of the dissertation analyses the influencing factors of the tax collection and administration cost in China. The collection and administration cost is restricted by the condition of economic development and taxation system, therefore, during the study on the tax collection and administration cost in China concretely, we should study it under the particular theoretical assumptions. This part makes the theoretical analysis to the general influencing factors of the tax collection and administration cost from the external and internal of the tax collection and administration department respectively. And the external influencing factor includes economic tax resource, the fiscal and taxation systems and the social environment. The internal influencing factors are the mode and the method of the tax collection and administration cost, the distribution of the tax collection and administration resource and the quality of taxation service.The forth part analyses the present situation of the tax collection and administration cost in China. Based on the collecting and arranging a number of literatures and date, this makes the analysis to present situation of it with the measurement index of the tax collection and administration cost from the situation of the entirety, the department, the area and the tax category. Based on it, the dissertation concludes the main features of the tax collection and administration cost in China. Combined with the tax practical in China, this part analyses the main reasons of forming the present situation of the tax collection and administration cost is economic imbalance and the tax revenue source dispertion, the institutions and systems of public finance and taxation imperfect, the tax culture atmosphere is not nice and tax law system is not regular, and the micro management is not scientific.The fifth part puts forward the recommendation of controlling the tax collection and administration cost in China. At first, this part analyses the controllability of the tax collection and administration cost in China from the difficulty and the feasibility of controlling it, it deems that controlling the tax collection and administration cost in China is externally restricted by the level of economic development and the construction of fiscal and taxation systems, but the cost can still be regulated. Before putting forward the recommendations, this part points out the problems which need to be paid attention to during controlling the tax collection and administration cost in China. The concrete suggestions on controlling the tax collection and administration cost mainly includes optimizing the tax collection and administration resources, promoting the information process of tax collection and administration, recombining the operation flow of tax collection and administration, establishing the accounting system of tax collection and administration cost, developing and improving the tax service system in China.The possible innovation points in the dissertation:theoretically, it points out the different between the concept of tax collection and administration cost and the concept of tax-gathering cost, and based on it, it analyses the structure of tax collection and administration cost; institutionally, it suggests taking the thought and method of accounting the tax collection and administration cost in accordance with the tax category into the budgets and final accounts of the tax collection and administration department, besides, it puts out the tentative idea of constructing the tax collection and administration cost accounting system with the Activity-Based Costing.Due to lack of the practical experience in tax collection and administration, there are one-sidedness and deficiencies in the dissertation inevitably, the main deficiencies as follow:(1) The theoretical study on the tax collection and administration cost is under the theoretical assumptions of the relatively stable economic development and the relatively complete tax system. However, in the tax collection and administration practice, the economic development status and the change of tax system play a decisive role in cost changing.The study does not research the tax collection and administration under the condition of the fluctuant economic development and the tax system reformed which is not in the theoretical assumption.(2) The research does not include the tax-paying cost and the tax economic cost. As a part of the tax cost, the collection and administration cost also is affected by the tax-paying cost and the tax economic cost. The dissertation dose not discussed the influence and the tax collection and administration cost with this affect, it needs to research deeper in the future.(3) The raw data of the empirical study is not replete. Due to the attainability of the data, the analysis to the present situation of tax collection and administration cost in China only use the nation-wide data, the empirical study is not deep as to the various regions, especially to the various tax.(4) It dose not expound empirically based on the national conditions of tax in detail when it compares with the tax collection and administration cost abroad. It only compares the level of the tax collection and administration cost based on the existing calculation results, therefore, the conclusion is inevitably one-sided and lack of the convincing power.